JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law.

PREAMBLE

I

The Spanish economy is characterized by its dynamism as it has been shown in the spectacular development of the last decades. In that time, their integration has increased internationally, which has enabled them to benefit from increased opportunities for growth.

In this process of development, economic and financial imbalances have been accumulating. Spain has made progress in 2012 towards the correction of its vulnerabilities, implementing an economic policy strategy that pursues the transition towards a sustainable balance and laying the foundations for growth that will enable employment to be generated.

In this context, the structural reforms that have been implemented in Spain since the beginning of 2012 pursue three main objectives: firstly, to provide the Spanish economy with macroeconomic stability both in terms of public deficit and inflation as an external balance. Secondly, to achieve sound and sound financial institutions, which will enable credit to be channelled back into productive investment. Finally, to achieve a high degree of flexibility in order to adjust relative prices and wages, so as to increase the competitiveness of our economy.

From this set of actions, some of the fundamental obstacles to economic reactivation have been overcome. In any case, it is necessary to continue with the reformist effort to recover the path of economic growth and job creation.

Therefore, in order to develop the third area of the aforementioned economic policy strategy, in addition to maintaining and culminating the actions already initiated, a second generation of necessary structural reforms is begun. to grow back and create jobs.

Within the Spanish business fabric, SMEs and the self-employed stand out for their quantitative and qualitative importance. Studies show that precisely these types of companies and entrepreneurs are one of the main engines to energize the Spanish economy, given its capacity to generate employment and its potential for value creation.

However, over the last few years, these economic agents have seen a decline in economic activity and have had to develop their activity in a working, fiscal, regulatory and financial environment that has diminished their economic activity. ability to adapt to changes. In addition, they are facing a structural dependence on bank-based funding that can, in circumstances such as the current ones, limit their ability to expand.

The regulatory and institutional framework in which business activities are developed is essential to drive productivity gains and optimize resources.

Therefore, it is essential that the public authorities strengthen and facilitate the business initiative, especially in the current economic situation. It is necessary to establish an environment that promotes entrepreneurial culture, as well as the creation and development of business projects that generate jobs and added value.

Support for entrepreneurial initiative, business development and job creation is the common logic that vertebra the set of measures contained in this law.

In this sense, measures are adopted in this law, as a matter of urgency, aimed at developing the Youth Entrepreneurship and Employment Strategy, to encourage business financing through alternative markets, to reduce late payments in commercial transactions and, in general, promote the competitiveness of the Spanish economy.

II

Youth unemployment in Spain is a structural problem, which has been exacerbated by the crisis, and which has serious consequences for the present and future situation of young Spaniards and limits the potential growth of the Spanish economy in the long run.

During the third quarter of 2012, Spain recorded an unemployment rate of 54.1% for young people under the age of 25, compared with 23% for the EU-27, according to Eurostat data.

If we look at the breakdown of the data from the Labour Force Survey (EPA) for the fourth quarter of 2012, the unemployment rate is 74% in the population group composed of young people aged between 16 and 19, in 51.7%. among young people aged between 20 and 24, and 34.4% among young people aged between 25 and 29.

In addition to the circumstances arising from the current economic situation, there are a number of structural weaknesses that directly influence the young and the proposed employment figures, such as the high school dropout rate, which doubles the values of the EU-27; the marked polarisation of the labour market, where young people leave their studies with low qualifications and others, highly skilled, are underemployed; on the medium-grade vocational training and the low employability of young people, In particular with regard to the knowledge of foreign languages; high temporality and unwanted partial recruitment; the difficulty of access to the labour market for groups at risk of social exclusion; and the need to improve the level of self-employment and entrepreneurship among young people.

Title I develops the Youth Entrepreneurship and Employment Strategy 2013-2016 that is part of the objective of promoting measures aimed at reducing youth unemployment, whether through employment or employment. through self-employment and entrepreneurship, and is the result of a process of dialogue and participation with the social partners.

In addition, it responds to the recommendations that the European Commission has made in terms of young employment and is part of the National Reform Plan launched by the Government. In this way, it is in line with the objectives of the European Youth Guarantee and develops a good part of the specific recommendations or lines of action proposed from the European Union's areas.

Its objectives are to improve the employability of young people, to increase the quality and stability of employment, to promote equal opportunities in access to the labour market and to promote entrepreneurship. And the axes on which the strategy is based are: to encourage recruitment and entrepreneurship among young people, to adapt education and training to the reality of the labour market and to reduce the rate of school leaving early.

To make this possible, the Strategy contains a number of measures aimed at encouraging the integration of young people into the labour market, either as an employed person or through entrepreneurship, which are classified according to their impact and their temporary development.

The Strategy aims to serve as a means of participation for all public and private institutions, companies and all types of organizations that want to collaborate in achieving their goals.

To do this, it has been articulated as an open instrument, which can be added to all those who want to contribute their own initiatives to meet the challenge of youth employment in any of its forms, and self-employment, and shall have a stamp or mark which may be used in recognition of their contribution.

This set of measures has been designed after a process of dialogue and participation with the social partners. Similarly, consultations have been held with the principal entities and associations of autonomous work and the social economy, among others.

In this law, a first set of measures is developed which is expected to have a positive impact in reducing the youth unemployment rate and improving quality and stability in employment.

In Chapter I of Title I measures are taken to promote entrepreneurship and self-employment among young people under the age of 30, among whom the introduction of a reduced initial quota is highlighted. the compatibility of the unemployment benefit with the start of an activity on its own account, or the extension of the possibilities for the application of the capitalisation of unemployment benefit.

In addition, Chapter II establishes a more favourable fiscal framework for the self-employed, which initiates an entrepreneurial activity with the aim of encouraging the creation of companies and reducing the tax burden during the period of the first years of the exercise of an activity.

Thus, in the area of Corporate Tax, a tax rate of 15% is set for the first € 300,000 of tax base, and 20% for the excess over that amount, applicable in the first the tax period in which the tax base of the institutions is positive and in the tax period following this.

In line with the above, in the Tax on the Income of the Physical Persons, with the aim of encouraging the beginning of entrepreneurial activity, a new reduction of 20 percent is established on net yields. of the economic activity obtained by taxpayers who have commenced the exercise of an economic activity, applicable in the first tax period in which the net return is positive and in the tax period following that period.

Also, in the area of the Income Tax of the Physical Persons, the limit currently applicable to the exemption of unemployment benefits in the single payment method is abolished.

Chapter III contains measures to encourage the incorporation of young people into social economy enterprises, as well as incentives for the recruitment of young people in unemployment. Among the latter, the incentives for part-time recruitment with training links, the indefinite recruitment of a young person by micro-enterprises and self-employed entrepreneurs and the recruitment of trainees stand out.

In addition, the recruitment of young self-employed people over 45 years of age and the recruitment of young people to acquire a first professional experience is encouraged.

Chapter IV incorporates measures related to the improvement of work intermediation, the effectiveness of which makes it necessary to remove any obstacles that hinder the rapid coverage of the available jobs by allowing any person has knowledge of the job offers. It is therefore envisaged that the public employment services will register all the vacancies and applications for employment in the database of the Information System of the Public Services of Employment, as laid down in Law 56/2003 of 16 December 2003, of Employment, ensuring the dissemination of this information to all citizens, businesses and public administrations, as a guarantee of transparency and market unity.

In the same line of improvement of labor intermediation, a modification of the recast text of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November, is included in this law. allow the State Employment Public Service and the competent contracting authorities of the Autonomous Communities, and bodies and entities dependent on them and integrated in the National Employment System, to conclude jointly Framework agreements with a view to establishing the conditions for the adjustment of service contracts which are consider appropriate in order to provide employment services to public employment services.

III

Several measures to promote business finance are articulated in Title II, which require their adoption as a matter of urgency in view of the current economic situation.

An amendment to the Regulation on the Management and Supervision of Private Insurance to collect the possibility that insurance institutions may invest in securities admitted to trading on the Alternative Market Securities, and that such investments are considered eligible for the coverage of technical provisions.

On the same line, the pension fund and plans regulation is amended to collect the possibility that pension funds can invest in securities admitted to trading on the Alternative Stock Market as well as in venture capital institutions, setting a specific ceiling of 3% of the fund's asset for investment in each institution.

Finally, in order to facilitate access to the non-bank financing of Spanish companies, it is necessary to lift the limitation imposed by Article 405 of the Capital Companies Act, whereby the total amount of the Companies ' emissions cannot be higher than the paid-up share capital, plus reserves. The amendment raises this limitation for investment in multilateral trading systems (in line with what is already produced with regulated markets). This flexibility will only apply in cases where emissions are directed at institutional investors to ensure adequate protection for retail investors. In this way, the development of alternative markets, articulated as multilateral trading systems, is made a substantial contribution and, in line with the ongoing projects to improve the financing of Spanish SMEs, it is facilitated the emergence of markets specialised in the trading of debt of companies.

IV

In order to alleviate the difficult economic situation that some local entities and some autonomous communities are experiencing, the government approved last year the Royal Decree-Law 4/2012, of 24 February, for which they are determined the information and procedures required to establish a financing mechanism for the payment to the suppliers of the local authorities, and which was subsequently extended to the autonomous communities by means of an agreement of the Fiscal and Financial Policy Council of 6 March 2012. In addition, a Fund for Financing of Payments to Suppliers was established, through Royal Decree-Law 7/2012 of 9 March.

The aforementioned regulations established an extraordinary financing mechanism for the payment and cancellation of debts contracted with the providers of local entities and autonomous communities, which allowed the payment of debts that They had with the contractors, at the same time as it was easier for the public administrations in debt to formalize long-term loans, but with the requirement of a fiscal and financial conditionality that was concrete, among others elements, in the requirement to have adjustment plans.

By means of the provisions contained in Chapter I of Title III of this Law, a new phase of the said mechanism is established at the same time as its subjective and objective scope of application is extended and established some of the procedures required for this new phase.

In this way, the municipalities of municipalities and local entities that are located in the Basque Country and Navarre are included.

With respect to the objective scope of application, the outstanding obligations arising from: conventions, administrative concessions, management fees in which the entrusted entity is assigned are included, among others. the condition of own resources and technical service of the Administration, of the lease on immovable property, of the contracts provided for in Law 31/2007 of 30 October on procurement procedures in the water sectors, the energy, transport and postal services, of the concession contracts of the public works, collaboration between the public sector and the private sector and public service management contracts, in the form of concession, in which a grant from local authorities or communities has been agreed standalone.

On the other hand, this extension may include only those outstanding obligations to contractors that are accounted for and applied to the budgets.

Section 1. of general provisions regulates the subject matter of the first chapter which is concrete in the extension of the subjective and objective areas of the financing mechanism for payment to suppliers, as well as the establishment of the required specialties.

Section 2 on provisions applicable to local authorities regulates the subjective and objective scope of application, in accordance with the above criteria, and sets out the specialties relating to the procedure for the provision of information, with particular attention to the municipalities of municipalities, and the adjustment plans.

Section 3 of the provisions applicable to the Autonomous Communities lays down the subjective and objective scope of application, the procedural specialties relating to the provision of information and the payment of invoices. necessary revision of the adjustment plans in accordance with the new concerted credit operations, as well as the way in which the outstanding debt obligations that have been affected will be cancelled.

On the other hand, the payment of contractual debts between companies, as well as between them and public administrations, and the payment deadlines are the subject of particular attention both in the European Union and in the our country. The reason for this concern is due to the negative effects that both late payment and excessively long payment periods have on employment, competitiveness and the very survival of businesses.

The fruit of the above was the adoption of Directive 2000 /35/EC of the European Parliament and of the Council of 29 June 2000 laying down measures to combat late payment in commercial transactions, which Spain transplaced our legal order through Law 3/2004, of December 29.

While the European Union was beginning the revision of Directive 2000 /35/EC, Spain also addressed the amendment of our law, which was embodied in Law 15/2010 of 5 July, amending Law 3/2004, 29 of

Commission also took the view that the Commission was not in a position to act.

In this way, a number of measures were anticipated which were subsequently included in Directive 2011 /7/EU of the European Parliament and of the Council of 16 February 2011 laying down measures to combat late payment in the commercial operations, which came to replace the previous Directive of the year 2000. This has happened with payment deadlines, including those in the public sector.

Although the Spanish right after the proposed amendment complies, in general terms, with the new requirements of the European Union, there are certain aspects in which there is some divergence that makes the reform of the Law 3/2004 of 29 December, which is carried out in the second chapter of Title III of this Law.

Among the changes that are now being made, in the first place, is the determination of payment deadlines, which is the subject of simplification. Both the payment periods and the calculation of the payment periods are required, with the novelty of the provision of the acceptance or verification procedure, which must be regulated to prevent their use in order to delay the payment.

The forecast for payment calendars is incorporated and interest will be calculated if any of the payments will not be paid on the agreed date.

The legal rate of interest for late payment that the debtor will be obliged to pay is also reformed, which goes from seven to eight percentage points to add to the interest rate applied by the European Central Bank to its most recent main funding operation.

In the compensation for recovery costs, it is anticipated that a fixed amount of EUR 40, without the need for a prior request, will be paid to the creditor, which will be added to the one resulting from the claim that follows: by the costs incurred in order to recover the amount due. In addition, the previous limit of this compensation, which could not exceed 15% of the main debt, disappears. This allowance may include, among other things, the costs incurred by the defaulting creditor for the hiring of a lawyer or a recovery management agency.

Another novelty is precisely the inclusion of the unfair terms and, therefore, the provisions of Law 7/1998 of 13 April on general conditions of employment, which exclude compensation for recovery costs, which shall be contrary to the law, unless the debtor demonstrates that such exclusion is not abusive. And along with those clauses the foresight that the violation of this law will occur through commercial practices, which also receive the rating of abusive and will have the same regime of impeachment.

V

The current economic situation poses the need to intensify the rationalisation measures of the railway sector in order to achieve maximum efficiency in the management of services and to promote the processes of liberalisation already started.

In order to achieve the aforementioned purposes, as well as to unify the management of the state railway infrastructures, it is considered necessary to transfer to the business public entity Administrator of Railway Infrastructures (ADIF) the State-owned railway network. In this way, the railway infrastructure and stations that constitute the network of ownership of the State whose ADIF administration is entrusted, will become of ownership of this, with which the ownership of the functions of network administration for the benefit of effectiveness.

On the other hand, the Royal Decree-Law 22/2012 of 20 July, adopting measures in the field of infrastructure and railway services, provides for the restructuring of RENFE-Operadora in four commercial companies that assume the different tasks assigned to them, including the carriage of passengers and goods. In order for them to operate, according to the Law of the Railway Sector, at the moment they are actually constituted, it is necessary that they have the corresponding license of railway company, safety certificate and that they are assigned the required infrastructure capacity.

Certain amendments are also introduced in Law 39/2003 of 17 November of the Railway Sector. First, it is appropriate to comply with judgment 245/2012 of 18 December 2012 of the Constitutional Court in respect of the determination of the Railway Network of General Interest. The forecast of the next establishment of a catalogue of the lines and sections of the Network of General Interest to be approved by the Ministry of Public Works of the Autonomous Communities for whose territory shall run the network. As a transitional measure, as long as the establishment of the catalogue of lines and sections of the General Interest Rail Network does not occur, it shall be deemed to be composed of the lines and sections related to this law.

Also amended Law 39/2003 of 17 November of the Railway Sector, in relation to the progressive opening to the free competition of the rail passenger transport, within the scope of competences corresponding to the State on such transport, in accordance with the provisions of Article 149.1.21 of the Constitution. In this sense, it is considered transiently to establish a scheme of markets in which the access for the new operators will be carried out through the obtaining of the enabling titles. The Council of Ministers shall determine the number of securities to be awarded for each line or set of lines in which the service is to be provided and the granting of the enabling securities shall be carried out by the Council. Ministry of Public Works through the corresponding tender procedure.

However, passenger transport services for primarily tourist purposes (which include "tourist trains"), which are not defined in the Law of the Rail Sector and currently provided by RENFE-Operadora (and As a result of this, it is not necessary to provide services for mobility, but they are leisure services where there are no circumstances in which transitional periods may be required in the process of liberalisation.

VI

Given the current economic recession scenario and taking into account the evolution of the petroleum product prices, it is considered justified on grounds of national interest to ensure the stability of the prices of petroleum products. automotive fuels and to adopt direct measures of immediate impact on fuel prices, while allowing for a more efficient operation of this market.

The higher level of pre-tax prices of fuels in Spain with respect to Europe is consistently noted in the various monitoring reports issued by the National Energy Commission.

In addition, the National Competition Commission concludes in the various reports issued that, on the basis of a comparison of fuel prices in several countries in Europe, the behaviour of prices and margins Fuel distribution market in Spain shows signs of reduced effective competition.

In this regard, a number of measures are taken in both the wholesale and retail markets, which will allow effective competition in the sector to be increased, reducing barriers to entry to new entrants and impacting on positively on the welfare of citizens.

These measures are implemented through the timely modification of Law 34/1998, of 7 October, of the hydrocarbon sector, which establishes the basic sector framework, in particular the supply of liquid and oil hydrocarbons. Royal Decree-Law 6/2000 of 23 June of Urgent Measures to Intensify Competition in Goods and Services Markets.

At the wholesale level, it is considered necessary to ensure that the efficiency of the hydrocarbon logistics allows the distribution costs to be as low as possible. For this reason, Articles 41, 43 and 109 of Law 34/1998 of 7 October 1998 are amended and the system of supervision of logistics and storage facilities which have an obligation to access third parties under conditions is deepened. transparent, objective and non-discriminatory, which will enable public administrations to properly follow the activity developed by these companies and their impact on competition in the market.

At the retail level of the sector, measures are proposed to remove administrative barriers, simplify procedures for the opening of new fuel retail facilities and measures to encourage the entry of new operators.

It facilitates the opening of service stations in commercial centers, commercial parks, technical inspection establishments of vehicles and industrial zones or polygons, deepening in the objectives set by the Royal Decree-law 6/2000 of 23 June.

In addition to the difficulties for the establishment of new service stations, the existence of exclusive retail supply contracts is considered one of the main barriers to entry and expansion of the operators in Spain alternative to the main operators. The contractual restrictions currently appearing in exclusive contracts limit competition in the sector, which is detrimental to consumers. In order to alleviate this effect, a new Article 43a is added to Law 34/1998 of 7 October to establish stricter conditions for the subscription of exclusive supply contracts and to prohibit the recommendations of the sale price to the public. The aim is to avoid economic management regimes for service stations with exclusive contracts where the retail distributor acts as a fixed discount reseller or as a commission. In these schemes, the recommended price or the maximum price are fundamental parameters in the establishment of the purchase price of the product, encouraging price alignment between standard service stations, thereby reducing the price of the product. intra-brand competition.

Likewise, and on a transitional basis, the growth in number of sales facilities for petroleum products is limited to the main operators in each province.

Royal Decree 459/2011 of 1 April, setting the mandatory targets for biofuels for the years 2011, 2012 and 2013, sets annual targets for the consumption and sale of biofuels, both global and per year. product in that period. In order to achieve these ambitious objectives, the subjects are obliged to use significant quantities of biodiesel, as well as alternative products such as hydrobiodiesel, whose energy content is computable for the fulfilment of the (a) the above mentioned objectives and the advantage that, being a practically undifferentiated product of diesel, it meets the technical specifications in force at high mixing rates. However, these are more expensive products than the fossil fuel, which has a significant impact on the final price of diesel.

In the current economic and fuel price scenario, it is considered appropriate to revise the objectives of 2013, establishing objectives that will allow the price of fuels to be minimised and to ensure some stability to the (a) the use of biofuels, without any commitment to the achievement of the Community's objectives for 2020. The targets for the consumption and sale of biofuels, both global, and products, are also set for the coming years.

With this same objective, a period of absence is established in such a way that compliance with the sustainability criteria set out in Article 4 of Royal Decree 1597/2011 of 4 November 2011 will not be required. However, the subjects shall submit truthful information in this respect and apply the expected mass balance system in a correct manner.

VII

This law is completed with nine additional provisions, six transitional provisions, one repeal and fifteen endings.

The additional provision first provides that the allowances and quota reductions provided for in this Act shall be financed from the corresponding budget item of the State Employment Public Service and shall be shall be supported by the Social Security revenue budget, respectively. It also establishes the actions to be carried out by the State Employment Public Service and by the General Treasury of Social Security in relation to the control of the reductions and bonuses practiced.

The second additional provision provides for the creation of an Inter-Ministerial Commission, whose composition and functions will be determined by regulation, for the monitoring and evaluation of the Youth Entrepreneurship and Employment Strategy, and the additional third provision entrusts the Ministry of Employment and Social Security to articulate the procedure for accession to the Strategy and establishes the obligation of the Department to report regularly on the companies attached and the initiatives raised.

In addition, the fourth additional provision determines the 12-month period for the adaptation of the distribution contracts to the conditions laid down in the new Article 43a.

The fifth additional provision provides for the possibility for a temporary work company and a user to enter into making contracts.

In the sixth additional provision the tax base of the betting on sports or competition events and the bingo in the Cities with Statute of Autonomy of Ceuta and Melilla is modified. And in the seventh additional provision, Article 9 of Law 8/1991 of 25 March, which approves the tax on production, services and imports in the cities of Ceuta and Melilla, is amended.

The transitional provision first provides that the measures and incentives referred to in Articles 9 to 13 of the Act shall remain in force until the unemployment rate is below 15%.

The second transitional provision, in respect of contracts of employment and pre-existing bonuses and reductions, specifies that they will continue to be governed by the rules in force at the time of their conclusion or the start of their enjoyment.

The third transitional provision refers to pre-existing contracts for late payment.

The fourth transitional provision refers to licenses that are requested for new supply facilities, which already have a municipal license for their operation. The fifth transitional provision determines that, in order to complete the new legal system introduced in Article 43.2, the wholesale operators of petroleum products with a market share of more than 30% will not be able to subscribe new exclusive distribution contracts with retail distributors engaged in the operation of the installation for the supply of fuels and fuels to vehicles, irrespective of who holds the actual right or right on the same. The sixth transitional provision provides for the beginning of the effects of changes in the field of equal treatment between women and men.

The derogating provision repeals the first transitional provision of Royal Decree-Law 6/2000 of 23 June of Urgent Measures for the Intensification of Competition in Goods and Services Markets, as a result of the provisions of the provisions of the in this law.

With respect to the final provisions, it stands out, first of all, the extra character of the Royal Decree-Law 4/2012, of 24 February, and 7/2012, of March 9.

The second final provision amends the recast text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, of March 24, to delete the last paragraph of article 11.1.c). The third, fourth and fifth final provisions amend Law 14/1994 of 1 June on the regulation of temporary employment undertakings, Article 3 of Law 3/2012 of 6 July, of urgent measures for the reform of the labour market, and Royal Decree 1529/2012 of 8 November for the development of the contract for training and learning and establishing the basis for dual vocational training, respectively, in order to authorise temporary work enterprises to conclude contracts for training and learning with workers to be made available to them user companies.

The seventh final provision amends various precepts of the recast text of the Public Sector Contracts Act. The amendments made to Articles 216 and 222 seek to specify the time for the payment of the interest on late payments provided for in the Directive laying down measures to combat late payment in commercial transactions. a function of the various cases of receipt and processing of invoices, in a manner consistent with the regulation of Directive 2011 /7/EU of 16 February 2011. The amendment of the additional provision of the Law on Public Sector Contracts is excluded from the general regulation of the uses of electronic, computer and telematic means, the electronic invoices issued in the procurement procedures. To the extent that the invoice is an element associated with the performance of the contract, it is not covered by the provisions of Directive 2004 /18/EC on the use of electronic means in procurement procedures, and it seems appropriate. In the light of the fact that it has an effect on tax, banking, etc., it will provide for autonomous regulation. In the new 33rd additional provision, a new route for the submission of invoices to the administrative body with powers in the field of public accounting is articulated, in order to ensure that the administration has a exact knowledge of all the debts incurred by the performance of the contracts.

The ninth final provision amends Royal Decree-Law 7/2012 of 9 March establishing the Fund for the financing of payments to suppliers and provides that the ICO shall be responsible for the administration and administration of the funds. operations that are designed with the FFPP.

The 10th final provision amends the Royal Decree-Law 21/2012 of 13 July 2012 of liquidity measures of public administrations and in the financial field, providing that the fulfilment of the obligations arising from the Debt transactions with multilateral financial institutions, as well as those provided for in the adjustment plans, cannot be affected by the possible retentions of the resources of the financing system of the communities. standalone.

The final provision of the 13th amendment amends the Organic Law 3/2007 of 22 March for the effective equality of women and men; and the final provision fourteenth the recast text of the law of ordination and supervision of the private insurance.

TITLE I

Development measures of the Youth Entrepreneurship and Employment Strategy

CHAPTER I

Promoting entrepreneurship and self-employment

Article 1. Social security contribution for young workers on their own account.

One. The additional 30th text of the recast text of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June, is worded as follows:

" Additional 30th-fifth disposition. Reductions and bonuses to Social Security applicable to young self-employed workers.

1. In the case of self-employed persons, incorporated into the Special Regime of Social Security of the Workers for Account Own or Autonomy as of the entry into force of the Statute of the Autonomous Work, under 30 years of age, or less than 35 years in the case of women, shall apply to the share of common contingencies which corresponds, on the basis of the contribution basis chosen and the rate of contribution applicable, in accordance with the scope of protection for which it has been chosen, reduction, during the 15 months immediately following the date of effects of the discharge, equivalent to 30% of the the fee to be applied on the minimum contribution basis applicable to the minimum rate of contribution in force at any time, including temporary incapacity, and a bonus, within 15 months of the end of the period of reduction, of the same amount as this.

2. Alternatively to the system of allowances and reductions provided for in the preceding paragraph, self-employed persons who are less than 30 years of age and who are either initially high or who have not been in a high situation in the five years immediately preceding, from the date of effects of the discharge, in the Special Regime of Social Security of the Workers for Account Own or Autonomous, the following reductions and bonuses may be applied on the quota for common contingencies, with the quota being reduced the result of applying to the minimum base of the minimum rate of contribution in force at any time, including temporary incapacity, for a maximum period of 30 months, according to the following scale:

a) A reduction equivalent to 80% of the quota for the 6 months immediately following the date of high effects.

(b) A reduction equivalent to 50% of the quota for the 6 months following the period referred to in point (a).

(c) A reduction equivalent to 30% of the quota for the 3 months following the period referred to in point (b).

d) A bonus equal to 30% of the fee within 15 months of the end of the reduction period.

The provisions of this paragraph shall not apply to self-employed persons who employ employed persons.

3. Self-employed persons who opt for the system of the previous paragraph may benefit from the allowances and reductions provided for in paragraph 1, provided that the total calculation of the allowances does not exceed the maximum period of 30 monthly allowances.

4. The provisions of the foregoing paragraphs shall also apply to the working partners of the associated Cooperative Labour Party (s) who are in the Special Scheme of Social Security of Workers for the Account of Own or Self-employed Persons, when they meet the requirements of the previous sections of this additional provision.

5. The allowances and quota reductions provided for in this additional provision will be financed from the corresponding budget item of the State Employment Public Service and will be supported by the revenue budget. Social, respectively. "

Two. The additional provision in the 11th of Law 45/2002 of 12 December 2002 of urgent measures for the reform of the system for the protection of unemployment and the improvement of occupational safety is worded as follows:

" Additional Disposition 11th. Reductions and allowances for Social Security contributions for persons with disabilities to be established as self-employed persons.

1. Persons with a degree of disability equal to or greater than 33%, who are initially high in the Special Scheme for Social Security of the Self-Employed or Self-Employed, shall benefit, for the five years following the date of the effects of the discharge, of a 50% reduction in the share of common contingencies resulting from the application of the minimum rate of contribution applicable at any time, including temporary incapacity, on the minimum basis of contribution.

2. Where self-employed persons with a degree of disability equal to or more than 33% are less than 35 years of age and who are initially high or have not been in a state of discharge in the immediately preceding five years, from the the date of the discharge, in the Special Scheme of Social Security of the Workers for the Own or Self-Employed, the following reductions and allowances may be applied for the share of common contingencies, with the quota being reduced the result of applying to the minimum price base corresponding to the minimum rate of contribution in force at any time, including temporary incapacity, for a maximum period of 5 years, according to the following scale:

a) A reduction equivalent to 80% of the quota during the 12 months immediately following the date of high effects.

(b) A bonus equal to 50% of the quota for the following four years.

The provisions of this paragraph shall not apply to the self-employed persons with disabilities who employ employed persons.

3. Selfemployed persons with disabilities as referred to in the previous paragraph, who have opted for the system described therein, may, where appropriate, avail themselves of the allowances provided for in paragraph 1, provided that the total computation of the same does not exceed the maximum time limit of 60 monthly payments.

4. The provisions of the foregoing paragraphs shall also apply to the working partners of the Associate Labour Cooperatives, who are in the Special Regime of Social Security of the Workers for the Account of Own or Self-Employed, when they meet the requirements of the previous sections of this additional provision.

5. The allowances and quota reductions provided for in this additional provision will be financed from the corresponding budget item of the State Employment Public Service and will be supported by the revenue budget. Social, respectively. "

Article 2. Possibility of reconciling the perception of unemployment benefit with self-employment when it is established by the employment promotion programs.

A new paragraph 6 is added to Article 228 of the recast text of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June, with the following wording:

" 6. Where a programme of promotion of employment is established for groups with a greater difficulty of insertion into the labour market, the perception of the unemployment benefit which is to be perceived by the labour market can be reconciled. own account, in which case the managing body may pay the worker the monthly amount of the benefit in the amount and duration to be determined, without including the contribution to Social Security. "

Article 3. Compatibilization by children under 30 years of the perception of unemployment benefit with the start of an activity on their own account.

In application of the provisions of Article 228 (6) of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, and as an exception to the provisions of the Article 221 of that law, the beneficiaries of the contributory level unemployment benefit which are constituted as self-employed persons, may be able to reconcile the monthly perception of the benefit corresponding to the work autonomous, for a maximum of 270 days, or for the lower time to be collected, provided that the following requirements and conditions:

(a) That the beneficiary of the contributory level unemployment benefit is under 30 years of age at the start date of the self-employed activity and has no workers in his or her capacity.

(b) The managing body is asked within 15 days to count from the date of the start of the activity on its own account, without prejudice to the fact that the right to the compatibility of the benefit takes effect from the date of start of such activity. After that period of 15 days, the worker shall not be eligible for this compatibility.

During the compatibility of the unemployment benefit with the self-employed activity, the beneficiary of the benefit will not be required to comply with the obligations as a claimant of employment and those arising from the undertaking's activities provided for in Article 231 of the General Law on Social Security.

Article 4. Extension of the possibilities for the application of the capitalisation of unemployment benefit.

One. The third rule is amended and a new fourth rule is introduced, passing the current fourth, which is also amended, to be the fifth, in paragraph 1 of the fourth transitional provision of Law No 45/2002 of 12 December 2002 on urgent measures for the reform of the system of protection for unemployment and improvement of occupational safety, which are worded as follows:

"3. The" 3. " rules 1. and 2. will also apply to:

(a) The beneficiaries of the contributory level unemployment benefit that they intend to constitute as self-employed workers and are not persons with a disability equal to or greater than 33%.

In the case of Rule 1, the one-time payment will be made for the amount corresponding to the investment required to develop the activity, including the amount of the tax charges for the start of the activity, with the ceiling of 60% of the amount of the contributory level unemployment benefit to be paid, the ceiling being 100% where the beneficiaries are young men under 30 years of age or young women under 35 years, considering the age at the date of the application.

(b) The beneficiaries of the contributory level unemployment benefit under the age of 30, where they capitalise the benefit to allocate up to 100% of their amount to make a contribution to the social capital of an institution a new constitution or a period of not more than 12 months prior to the transfer, provided that they carry out an occupational or occupational activity of an indefinite nature in respect of the same, and independently of the Social security in which they are framed.

For persons who perform an activity as an employed person of an indefinite nature, the activity must be maintained for a minimum of 18 months.

In this case, those persons who have maintained a prior contractual relationship with those companies, or economically dependent self-employed persons who have subscribed to the same company as such, shall not be included in this case. client a contract registered with the State Employment Public Service.

4. Young persons under 30 years of age who capitalise on unemployment benefit may also allocate the same to the costs of setting up and operating an institution, as well as the payment of the fees and the price of specific advisory, training and information services related to the activity to be undertaken.

5. The application for the payment of the contributory level unemployment benefit, as laid down in the rules 1. ª, 2. and 3. in any case shall be from the date before the date of incorporation into the cooperative or society employment, or at the start of the activity as a self-employed worker or as a partner of the business entity in the terms of the third rule, whereas such a start coincides with the date as such in the worker's application for discharge in the Social Security.

If the worker has challenged the termination of the employment relationship of the unemployment benefit, the application must be later than the corresponding procedure.

The economic effects of the payment of the requested right shall be produced from the day following that of their recognition, except where the date of commencement of the activity is earlier, in which case, the date of commencement of the that activity. "

Two. The Government may amend by royal decree as set out in paragraph One above.

Article 5. Suspension and resumption of recovery of the unemployment benefit after an activity on a self-employed basis.

The following amendments are made to the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June:

One. Article 212 (1) (d) is amended, which is worded as follows:

" (d) While the rightholder holds an employment for an employed person of less than 12 months, or while the rightholder carries out a work for his or her own account of a duration of less than 24 months or less than Sixty months in the case of self-employed persons under 30 years of age who are initially high in the Special Regime for the Social Security of Workers for the Account of Own or Self-Employed or in the Special Regime of Security Social of the Sea Workers "

Two. Article 212.4 (b) is amended as follows:

" (b) Upon request of the person concerned, in the cases referred to in paragraphs (b), (c), (d) and (e) of paragraph 1, provided that the cause of suspension has been completed, which, where appropriate, constitutes a legal situation; of unemployment, or which, where appropriate, the requirement of a lack of income or the existence of family responsibilities is maintained. In the case of point (d) of paragraph 1, in the case of selfemployed persons under 30 years of age who are initially to be discharged into the Special Scheme of Social Security of Workers for Own or Autonomous Account or in the Special scheme for the Social Security of the Workers of the Sea, unemployment benefit may be resumed when the work on its own account is of less than 60 months.

The right to resume will be born from the end of the cause of suspension as long as it is requested within the next fifteen days, and the application will require registration as a jobseeker if the same is not has previously been carried out. In addition, the date of the application shall be deemed to have reactivated the undertaking of activity referred to in Article 231 of this Law, except in cases where the managing body requires the subscription of a new undertaking.

If the application is submitted after the deadline, the effects referred to in Article 209 (2) and in paragraph 1 (b) of Article 219 shall be produced.

In the event that the period corresponding to the paid annual leave has not been enjoyed, the provisions of Article 209 (3) of this Law shall apply. "

Three. Article 213 (1) (d) shall be worded as follows:

" (d) Realization of an employment for an employed person of a duration of 12 months or more, without prejudice to Article 210 (3), or to carry out an own-account work, for a period of equal or more (a) 24 months, or more than 60 months in the case of self-employed persons under 30 years of age who are initially to be discharged into the Special Scheme of Social Security of Workers for the Account of Own or Self-Employed in the Special Regime of the Social Security of the Sea Workers "

Article 6. System of contributions by professional contingencies and cessation of activity.

A new third paragraph is added in the additional fiftieth-eighth provision of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, with the following wording:

" Protection against the contingencies of occupational accidents and occupational diseases, which includes coverage of the protection by cessation of activity, will be voluntary for the self-employed. under 30 years of age. "

CHAPTER II

Tax Incentives

Article 7. Incentives for newly created entities.

With effect for the tax periods starting from January 1, 2013, a new 19th additional provision is introduced in the recast text of the Company Tax Act, approved by the Royal Decree of the European Communities. Legislative Decree 4/2004 of 5 March, which is worded as follows:

" Additional Disposition 19th. Newly created entities.

1. Newly created entities, formed from 1 January 2013, which carry out economic activities shall be taxed in the first tax period in which the tax base is positive and in the following one, according to the following scale: except if, in accordance with Article 28 of this Law, they are to be taxed at a different rate than the general rate:

(a) For the taxable amount between EUR 0 and 300,000, at the rate of 15%.

b) For the remaining taxable amount, at the rate of 20 percent.

Similarly, the scale indicated in the previous paragraph will be applied, in the case of newly created cooperatives, both in respect of cooperative and extracooperative results.

When the tax period is shorter than the year, the tax base portion that will be taxed at the rate of 15 percent will be the one resulting from applying to 300,000 euros the proportion in which the number of days of the tax is tax period between 365 days, or the tax base of the tax period when it is lower.

2. Where the taxable person is applying the payment method provided for in Article 45 (3) of that law, the scale referred to in paragraph 1 above shall not apply to the quantification of the payments. fractious.

3. For the purposes of this provision, an economic activity shall not be understood as:

(a) Where economic activity has been carried out on a prior basis by other persons or entities related within the meaning of Article 16 of this Law and transmitted, by any legal title, to the entity of new creation.

(b) Where economic activity has been exercised, during the year preceding the institution's constitution, by a natural person holding a direct or indirect holding in the capital or in the own funds of the institution. new creation entity greater than 50 percent.

4. No consideration shall be given to newly established entities which are part of a group under the terms laid down in Article 42 of the Trade Code, irrespective of residence and the obligation to make annual accounts consolidated. "

Article 8. Incentives in the field of Income Tax for Physical Persons.

With effect from January 1, 2013, the following amendments are made to the Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage:

One. Article 7 (n) is amended, which is worded as follows:

" (n) The unemployment benefits recognised by the respective managing body when they are received in the single payment method set out in Royal Decree 1044/1985 of 19 June 1985 governing the payment of the unemployment benefit in its single payment method, provided that the amounts received are intended for the purposes and in the cases provided for in that standard.

This exemption will be conditional on the maintenance of the action or participation over the five-year period, in the event that the taxpayer has been integrated into working societies or associated worker cooperatives or have made a contribution to the social capital of a business entity, or to the maintenance, over the same time, of the activity, in the case of the self-employed person. '

Two. Article 14 (2) (c) is deleted.

Three. A new paragraph 3 is added to Article 32, which is worded as follows:

" 3. Taxpayers who initiate the exercise of an economic activity and determine the net performance of an economic activity in accordance with the method of direct estimation may reduce the net positive return declared on the basis of the said method by 20%. the method, which has been undermined by the reductions provided for in paragraphs 1 and 2 above, in the first tax period in which it is positive and in the following tax period.

For the purposes of the preceding paragraph, an economic activity shall be deemed to be initiated if no economic activity has been exercised in the year preceding the date of commencement of the economic activity, without having consideration of those activities in which the exercise would have ceased without having achieved positive net returns since its inception.

When, after the beginning of the activity referred to in the first subparagraph, a new activity is initiated without having ceased in the exercise of the first subparagraph, the reduction provided for in this paragraph shall apply to the net income earned in the first tax period in which they are positive and in the following tax period, from the start of the first activity.

The amount of the net income referred to in this paragraph on which the reduction shall apply shall not exceed the amount of EUR 100 000 per year.

The reduction provided for in this paragraph shall not apply in the tax period in which more than 50% of the income of the same person comes from a person or entity from which the taxpayer has obtained returns from work in the year preceding the start date of the activity. "

Four. An additional 30th-eighth provision is added which is worded as follows:

" Additional 30th-eighth disposition. Implementation of the 20 percent reduction by the start of an economic activity.

The provisions of Article 32 (3) of this Law shall only apply to taxpayers who have commenced the exercise of an economic activity as from 1 January 2013. "

CHAPTER III

Stimulus to procurement

Article 9. Incentives for part-time recruitment with training links.

1. Companies, including self-employed workers, who enter into part-time contracts with a training link with unemployed young people under the age of 30, will be entitled, for a maximum of 12 months, to a reduction in the quota (a) the employer's employer, who is entitled to a contract, of 100% in the event that the contract is signed by undertakings whose staff is less than 250 persons, or 75% of the contract, in the case of that the contracting company has a template equal to or greater than that number.

This incentive may be extended for a further 12 months, provided that the worker continues to reconcile employment with the training, or has completed it in the six months prior to the end of the period referred to in the previous paragraph.

2. Workers must meet any of the following requirements:

a) Do not have work experience or is less than three months.

b) Proceed from another sector of activity, in terms that are determined to be regulated.

(c) Be unemployed and be registered uninterruptedly in the employment office for at least twelve months during the eighteen months prior to employment.

(d) Official compulsory education certificate, professional training certificate or certificate of professional qualification.

3. Workers must make use of the training compatible with training or justify having completed them within six months of the contract being concluded.

Training, not having to be specifically linked to the job object of the contract, may be:

a) Official creditable training or promoted by public employment services.

b) Training in languages or information technologies and communication of a minimum duration of 90 hours in annual computation.

4. For the purposes of this measure, the contract may be concluded for an indefinite period or for a fixed duration, in accordance with the provisions of the recast of the Law on the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, March 24.

The agreed working day may not exceed 50 percent of that of a comparable full-time worker. For these purposes, the term 'full-time worker' shall be comparable to that laid down in Article 12.1 of the Staff Regulations.

5. In order to qualify for this measure, undertakings, including self-employed workers, must not have taken, in the six months preceding the conclusion of the contract, any non-life decisions. The limitation will only affect the extinctions produced from 24 February 2013, and for the coverage of those jobs of the same professional group as those affected by the extinction and for the same centre or centres of job.

6. For the purposes of applying the benefits, the undertaking must maintain the level of employment achieved with the contract referred to in this Article for at least a period equivalent to the duration of the contract with a maximum of 12 months from its date of celebration. In the event of non-compliance with this obligation, the incentives must be reimbursed.

The obligation to maintain the employment referred to in this paragraph shall not be deemed to be unfulfilled where the employment contract is terminated for objective reasons or for disciplinary dismissal where one or the other is declared or recognized as appropriate, neither the extinctions caused by the resignation, death, retirement or permanent incapacity total, absolute or great invalidity of the workers or by the expiration of the time agreed upon or realization of the work or service object of the contract, or by resolution during the test period.

7. For the implementation of the measures referred to in this Article, the written formalisation of the contracts in the model to be established by the State Public Employment Service shall be required.

8. As not provided for in this Article, the provisions of Section I of Chapter I of Law 43/2006 of 29 December 2006 for the improvement of growth and employment shall apply, except as provided for in Article 2.7 of this Article. and 6.2.

Article 10. Indefinite recruitment of a young person by micro-enterprises and self-employed entrepreneurs.

1. Companies, including self-employed workers, who hire an unemployed young person under the age of 30 indefinitely, in full or in part, will be entitled to a 100 percent reduction in the business share of the company. Social for common contingencies corresponding to the contract worker during the first year of the contract, in the terms listed in the following paragraphs.

To be eligible for this measure, companies, including self-employed workers, must meet the following requirements:

a) Having, at the time of the conclusion of the contract, a template equal to or less than nine workers.

b) Not having any prior labor ties with the worker.

(c) Not having adopted, in the six months preceding the conclusion of the contract, non-life decisions. The limitation will only affect the extinctions produced from 24 February 2013, and for the coverage of those jobs of the same professional group as those affected by the extinction and for the same centre or centres of job.

(d) Not having previously concluded another contract in accordance with this Article, except as provided for in paragraph 5.

2. This article does not apply to the following assumptions:

(a) When the contract is made pursuant to Article 4 of Law 3/2012, of 6 July, of urgent measures for the reform of the labour market.

b) When the contract is for discontinuous fixed work, in accordance with Article 15.8 of the Workers ' Statute.

(c) In the case of indefinite contracts included in Article 2 of Law 43/2006 of 29 December 2006.

3. The benefits referred to in paragraph 1 shall apply only in respect of a contract, except as provided for in paragraph 5.

4. For the purposes of applying the benefits, the employer must keep the employed worker at least 18 months from the date of the start of the employment relationship, unless the contract is terminated for reasons not attributable to the employer or to the employer. resolution during the test period.

You must also maintain the level of employment in the company reached with the contract referred to in this article for at least one year from the conclusion of the contract. In the event of non-compliance with these obligations, the incentives must be reimbursed.

The prior employment maintenance obligations referred to in this paragraph shall not be deemed to be unfulfilled where the employment contract is terminated by objective reasons or by disciplinary dismissal when one or the other is declared or recognized as originating, or the extinctions caused by the resignation, death, retirement or permanent incapacity total, absolute or great invalidity of the workers or by the expiration of the agreed time or performance of the work or service object of the contract, or by resolution during the trial period.

5. In the cases referred to in the last indent of the first subparagraph of paragraph 4, a new contract may be concluded under this Article, but the total reduction period may not exceed 12 months as a whole.

6. For the implementation of the measures referred to in this Article, the written formalisation of the contracts in the model to be established by the State Public Employment Service shall be required.

7. As not provided for in this Article, the provisions of Section I of Chapter I of Law 43/2006 of 29 December 2006 shall apply, except as provided for in Articles 2.7 and 6.2 thereof.

Article 11. Incentives for recruitment in new young entrepreneurship projects.

1. They shall be entitled to a reduction of 100 per cent of all business quotas for social security, including those for occupational accidents and occupational diseases and joint collection fees, for the 12 months following the end of the year. recruitment, self-employed persons under the age of 30, and without salaried workers, who, as of 24 February 2013, recruit for the first time, indefinitely, by means of a full-time or part-time employment contract, Unemployed persons aged 40 and over five years old, registered without interruption as unemployed at the employment office for at least 12 months in the 18 months preceding the recruitment or who are beneficiaries of the programme for the retraining of persons who have exhausted their unemployment protection.

2. For the purposes of applying the benefits referred to in this Article, the employed worker must be kept in employment for at least 18 months from the date of the start of the employment relationship, unless the contract is terminated for reasons other than imputable to the employer or by resolution during the probationary period. In the event of non-compliance with this obligation, the incentives must be reimbursed.

3. In the cases referred to in paragraph 2, a new contract may be concluded under this Article, but the total period of application of the reduction may not exceed 12 months as a whole.

4. In the event that the recruitment of a worker could lead to the application of other allowances or reductions in social security contributions, only one of them may be applied, with the option of the beneficiary in the time to formalize the worker's discharge in Social Security.

5. As provided for in this provision, it shall apply as set out in Section I of Chapter I of Law 43/2006 of 29 December 2006 for the improvement of growth and employment, with the exception of Article 2.7.

Article 12. First young job.

1. In order to encourage the acquisition of a first professional experience, companies may enter into temporary contracts with unemployed young people under the age of 30 who have no work experience or who are less than three months old.

2. These contracts shall be governed by Article 15 (1) (b) of the Staff Regulations and their implementing rules, with the exception of the following:

(a) The acquisition of a first professional experience shall be considered to be the cause of the contract.

(b) The minimum duration of the contract shall be three months.

(c) The maximum duration of the contract shall be six months, unless a higher duration is established by a collective state collective agreement or, failing that, by a sectoral collective agreement at a lower level, without in any case the duration may exceed 12 months.

In the event that the contract has been concluded for a duration less than the legal or conventionally established maximum, it may be extended by agreement of the parties, for one only time, without the total duration of the contract may exceed that maximum duration.

(d) The contract must be completed on a full-time or part-time basis, provided that, in the latter case, the day is more than 75% of that of a comparable full-time worker. For these purposes, the term 'full-time worker' shall be comparable to that laid down in Article 12.1 of the Staff Regulations.

3. In order to qualify for this measure, undertakings, including self-employed workers, must not have taken, in the six months preceding the conclusion of the contract, any non-life decisions. The limitation will only affect the extinctions produced from 24 February 2013, and for the coverage of those jobs of the same professional group as those affected by the extinction and for the same centre or centres of job.

In the case of work contracts concluded with workers to be made available to user companies, the limitation set out in the preceding paragraph shall in any case be understood as referring to the user undertaking.

4. Companies, including self-employed workers, who, after a period of at least three months after their conclusion, transform into indefinite contracts the contracts referred to in this Article shall be entitled to a subsidy in the quotas Social security of 41.67 euros/month (500 euro/year), for three years, provided that the agreed working day is at least 50 percent of that corresponding to a comparable full-time worker. If the contract was concluded with a woman, the processing allowance shall be EUR 58,33 per month (EUR 700/year).

In the case of workers hired under this article and made available to user companies, they shall be entitled to the same bonus, under the conditions set out in the preceding paragraph, when, without (a) a continuity solution, a contract of employment for an indefinite period of time with such workers, provided that a minimum period of three months has elapsed since the conclusion of the initial contract.

In the case referred to in the preceding paragraph, the obligation laid down in paragraph 5 of this Article shall in any event be construed as referring to the user undertaking.

5. For the purposes of applying the benefits, the undertaking shall maintain the level of employment achieved with the conversion referred to in this Article for at least 12 months. In the event of non-compliance with this obligation, the incentives must be reimbursed.

The obligation to maintain the employment referred to in this paragraph shall not be deemed to be unfulfilled where the employment contract is terminated for objective reasons or for disciplinary dismissal where one or the other is declared or recognized as appropriate, neither the extinctions caused by the resignation, death, retirement or permanent incapacity total, absolute or great invalidity of the workers or by the expiration of the time agreed upon or realization of the work or service object of the contract, or by resolution during the test period.

6. For the implementation of the measures referred to in this Article, the written formalisation of the contracts in the model to be established by the State Public Employment Service shall be required.

7. As not provided for in this Article, the provisions of Section I of Chapter I of Law 43/2006 of 29 December 2006 shall apply, except as provided for in Articles 2.7 and 6.2 of this Article.

Article 13. Incentives for contracts in practice.

1. Without prejudice to Article 11 (1) of the Staff Regulations, contracts may be concluded with young people under the age of 30, even if five or more years have elapsed since the completion of the corresponding studies.

2. Companies, including self-employed workers, who have a contract in practice with a child under the age of 30, will be entitled to a 50 percent reduction in the business share to the Social Security for common contingencies. corresponding to the contract worker for the duration of the contract.

In the cases in which, in accordance with the provisions of Royal Decree 1543/2011 of 31 October 2011 governing non-employment practices in companies, the worker was carrying out such non-employment practices in the the time of the consultation of the contract of work in practice, the reduction of quotas will be 75 percent.

3. For the implementation of the measures referred to in this Article, the written formalisation of the contracts in the model to be established by the State Public Employment Service shall be required.

4. As not provided for in this Article, the provisions of Section I of Chapter I of Law 43/2006 of 29 December 2006, except as provided for in Article 2.7, shall apply as regards incentives.

Article 14. Incentives for the incorporation of young people into social economy entities.

1. The following bonuses applicable to social economy entities are incorporated:

(a) Bonifications in the business quotas of Social Security for three years, the amount of which shall be EUR 66,67 per month (EUR 800/year), applicable to cooperatives or working companies incorporating workers unemployed under 30 years as working or working partners. In the case of cooperatives, the allowances shall apply where they have opted for a social security scheme of their own for employed persons, in the terms of the fourth additional provision of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

(b) Bonifications in the social security contributions applicable to the insertion undertakings in the case of contracts of employment concluded with persons under 30 years of age in situations of social exclusion included in the article 2 of Law 44/2007, of 13 December, for the regulation of the regime of the enterprises of insertion, of 137,50 euros/month (1,650 euros/year) for the entire duration of the contract or for three years, in case of indefinite hiring. These allowances shall not be compatible with those provided for in Article 16.3 (a) of Law 44/2007 of 13 December.

2. In relation to paragraph 1.a), the provisions of Section I of Chapter I of Law 43/2006 of 29 December 2006 for the improvement of growth and employment shall apply, except as set out in Article 6.2 thereof.

As provided for in paragraph 1 (b), the provisions of Section I of Title I of Law 43/2006 of 29 December 2006 on the improvement of growth and employment as regards the requirements to be met shall apply. beneficiaries, exclusions in the application of the bonuses, maximum amount, incompatibilities or reimbursement of benefits.

CHAPTER IV

Enhancement of intermediation

Article 15. Joint formalisation of framework agreements for the procurement of services to facilitate labour intermediation.

A new 32nd additional provision is added to the recast text of the Public Sector Contracts Act, approved by Royal Legislative Decree 3/2011 of 14 November, in the following terms:

" Additional 30th Disposition. Joint formalisation of framework agreements for the procurement of services to facilitate labour intermediation.

The Directorate General of the State Employment Public Service and the competent contracting authorities of the Autonomous Communities, as well as the entities and agencies that are dependent on them and integrated into the National System of Employment, may conclude framework agreements with one or more employers in order to fix the conditions to which all contracts for services of homogeneous characteristics as defined in the conventions to which it refers are to be adjusted the following paragraph to facilitate the employment services of the Public Employment Services and which are intended to be awarded for a specified period, provided that the use of these instruments is not done in an abusive manner or in such a way that competition is impeded, restricted or distorted.

This joint conclusion of framework agreements will be carried out in accordance with the provisions of Chapter II of Title II of book III and after the adoption of the relevant collaboration agreement between the Public Employment Service State and Autonomous Communities or entities and bodies dependent on them and integrated into the National Employment System.

These contracts may not be the subject of a framework contract for work intermediation which may be provided for in the procedures for the selection of temporary work staff by public administrations, and to be carried out exclusively and directly by the relevant public employment services. '

Article 16. Common database of offers, job demands and training opportunities.

The following amendments are introduced in Law 56/2003, of 16 December, of Employment:

One. Article 8 (2) (b) is worded as follows:

" b) The existence of a common database, the Single Employment Portal, enabling the dissemination of the offers, job demands and training opportunities existing throughout the territory of the State, as well as in the rest of the Countries of the European Economic Area, respecting the provisions of the Organic Law 15/1999 of 13 December on the Protection of Personal Data.

To do this, public employment services will record all job offers and demands in the Public Employment Services Information System databases. The State Employment Public Service shall ensure the dissemination of this information to all citizens, businesses and public administrations as a guarantee of transparency and market unity. "

Two. A new paragraph 3 is added to Article 14 and renumbered the current paragraph 3, which becomes the number 4, which is worded as follows:

" 3. Prior to the release of funds within the Sectoral Conference on Employment and Labour Affairs, it is intended to enable the functions of labour intermediation, without territorial barriers, in the terms of point (c) of the Article 7a of this law, the State Employment Public Service shall check compliance by the public employment services as laid down in Article 8 (2) (b).

If the State Employment Public Service detected the non-compliance with this obligation by some autonomous community, it will not proceed to the payment of the amounts due as long as this situation is not remedied. For these purposes, the State Employment Public Service shall communicate to the Autonomous Communities that the need to remedy the detected non-compliance is in this situation. "

TITLE II

Business Finance Promotion Measures

Article 17. Amendment of the Regulation on the management and supervision of private insurance, approved by Royal Decree 2486/1998 of 20 November 1998.

The regulation for the management and supervision of private insurance, approved by Royal Decree 2486/1998 of 20 November, is amended as follows:

One. A sub-paragraph (c) is added to Article 50.5, with the following wording:

"(c) The securities and rights traded on the Alternative Stock Market, or in another multilateral trading system that is concretized by real decree."

Two. The sixth paragraph of Article 53.4 is worded as follows:

" Investment in securities or transferable securities which are not admitted to trading on regulated markets within the scope of the Organisation for Economic Cooperation and Development (OECD), together with the shares and participation in collective investment investment institutions or in institutions for collective investment of collective investment investment institutions as referred to in Article 50 (2). holdings in companies and venture capital funds referred to in paragraph 5.a.3. of Article 50 and investment in securities or rights negotiated in the Alternative Stock Market, or in another multilateral trading system that is concretized by means of a royal decree, may not be computed by an amount greater than 10 per 100 of the total of the technical provisions to cover. In the case of reinsurers and only for investment in securities or transferable securities which are not admitted to trading on regulated markets within the scope of the Organisation for Economic Cooperation and Development (OECD) this limit shall be 30 per 100. "

Three. The eighth paragraph of Article 53.4 is worded as follows:

" The set of shares and units in a collective investment investment institution or in a collective investment institution of collective investment investment institutions, to which it refers Article 50 (2) (2) of this Regulation, or of shares and units in a company or venture capital fund referred to in Article 50 (3) (3), may not be counted for an amount exceeding 5 per 100 of the total of the technical provisions to be covered. Investment in shares and units issued by a single venture capital institution and in securities or rights traded on the Alternative Stock Market, or in another multilateral trading system that is realized by real A decree issued by a single entity shall not, together, exceed 3% of the technical provisions to be covered. The above limit of 3 percent will be 6 percent when the investment in shares and units issued by the venture capital institutions and in securities and rights traded on the Alternative Stock Market, or in another multilateral system (a) to be concluded by means of a royal decree issued or endorsed by entities belonging to the same group. "

Article 18. Amendment to the Regulation on pension schemes and funds, approved by Royal Decree 304/2004 of 20 February 2004.

The Regulation on pension plans and funds, approved by Royal Decree 304/2004 of 20 February 2004, is amended as follows:

One. A point (d) is added to Article 70.9 with the following wording:

"(d) The securities and rights traded on the Alternative Stock Market or in another multilateral trading system that is concretized by real decree."

Two. Article 72 (b) is worded as follows:

" (b) Investment in securities or financial instruments issued by a single entity, plus the credits granted to it or endorsed or guaranteed by the same entity, shall not exceed 5 percent of the pension fund's asset.

However, the above limit will be 10 percent for each issuing, borrowing or guarantor entity, provided that the fund does not invest more than 40 percent of the asset in entities in which 5 percent of the asset is exceeded. background.

The fund will be able to invest in several companies in the same group and cannot exceed the total investment in the group 10 percent of the fund's asset.

No pension fund may have invested more than 2% of its assets in securities or financial instruments not admitted to trading on regulated markets or in securities or financial instruments which, while admitted to trading on regulated markets are not susceptible to widespread and impersonal traffic, where they are issued or endorsed by the same entity. The above limit shall be 4% for those securities or financial instruments where they are issued or endorsed by entities belonging to the same group.

Notwithstanding the foregoing, the investment in securities or rights issued by the same entity traded on the Alternative Stock Market or in another multilateral trading system that is concretized by real decree, as well as the investment in shares and units issued by a single venture capital institution may reach 3% of the pension fund asset.

The above limit of 3 percent will be 6 percent for those securities or other financial instruments when issued by entities belonging to the same group.

They shall not be subject to the limits provided for in this point (b) deposits in credit institutions, without prejudice to the application of the joint limit referred to in point (f) of this Article. "

Article 19. Amendment of the Law 24/1988, of July 28, of the Stock Market.

Law 24/1988 of 28 July of the Stock Market is amended as follows:

One. A new wording is given to Article 30b, with the following literal wording:

" Article 30b. A regime for the issuance of obligations or other securities that recognise or create debt that is the subject of a public offering for sale or admission to trading on an official secondary market and with the obligation to publish a prospectus.

1. The provisions of this Article shall apply to all issues of bond or other securities which recognise or create debt whenever they are to be the subject of a public offer for sale or admission to trading on a secondary market. official and in respect of which it is required to draw up a prospectus which is subject to approval and registration by the National Securities Market Commission in the terms laid down in the previous chapter.

Also, they shall be understood to be included in the preceding paragraph and provided that they comply with the provisions of the preceding paragraph, the issuance of bonds or other securities that recognize or create debt as provided for in Title XI of the recast text of the Capital Companies Act approved by the Royal Legislative Decree 1/2010 of 2 July. This Article shall also apply to the issuance of obligations laid down in Law 211/1964 of 24 December 2001 regulating the issuance of obligations by companies which have not adopted the form of anonymous or otherwise associations or other legal persons, and the constitution of the bond-holders ' union.

They shall not have the consideration of obligations or other securities that recognize or debt the equity securities referred to in the second paragraph of Article 26.2 of this Act, such as the convertible debentures in actions provided that they are issued by the issuer of the underlying shares or by an entity belonging to the issuer group.

2. The public deed requirement for the issue of the securities referred to in this Article shall not be required.

The disclosure of all securities issues referred to in this article shall be governed by the provisions of this law and its development provisions, and the registration of the issuance or of the securities shall not be required. the other acts relating to it in the Trade Register or its publication in the Official Gazette of the Trade Register.

3. The conditions of each issue, as well as the issuer's ability to formalize them, when they have not been regulated by law, shall be subject to the clauses contained in the issuer's social statutes and shall be governed by the provisions of the issue and in the information leaflet. "

Two. A new wording is given to Article 30c, with the following literal wording:

" Article 30c. A regime of other issues of obligations or other securities that recognise or create debt.

1. In the case of the placing of emissions of bonds or other securities which recognise or create debt, as referred to in Article 30a (1) (a), (c) and (d), the limitation laid down in Article 405 of the Treaty shall not apply. the Capital Companies Act.

2. The granting of public deed in the case of issues of bond issues or other securities that recognize or create debt that will be admitted to negotiation in a multilateral trading system shall not be required. The registration of the issue, or any other acts relating to it, in the Trade Register or its publication in the "Official Gazette of the Trade Register" shall not be required either.

The conditions legally required for the issue and the characteristics of the securities shall be recorded in certification issued by the persons empowered in accordance with the current regulations. This certification shall be deemed to be eligible to discharge the securities into account in accordance with the provisions of Article 6 of this Act.

The advertising of all acts relating to these emissions shall be carried out through the systems established for that purpose by the multilateral trading systems. "

TITLE III

Financing measures for payment to providers of local entities and autonomous communities, and for combating late payment in commercial operations

CHAPTER I

Extending a new phase of the financing mechanism for payment to providers of local entities and autonomous communities

Section 1. General Provisions

Article 20. Object.

The aim of this chapter is to extend the scope of the subjective and objective application of the financing mechanism for payment to the providers of local authorities and autonomous communities, establishing the (a) the necessary procedural specialties for this new phase of the mechanism allowing the cancellation of its outstanding obligations to its suppliers that were liquid, expired and enforceable before 1 January 2012.

Section 2.

Article 21. Subjective scope of application.

The payment mechanism to providers referred to in Royal Decree-Law 4/2012 of 24 February, determining the reporting obligations and procedures necessary to establish a financing mechanism for the payment to the suppliers of the local authorities, and Royal Decree-Law 7/2012 of 9 March, establishing the Fund for the financing of payments to suppliers, may apply to the following local entities:

1. To the local entities of the Basque Country and Navarre that are included in the model of participation in state taxes, for which they will have to subscribe previously the corresponding agreements between the General Administration of the State and the Forales of the Basque Country or the Autonomous Community of Navarra, as appropriate.

2. The municipalities of municipalities.

3. The local authorities to which the models for participation in State taxes, referred to in Chapters III and IV, of Titles II and III of the recast text of the Local Government Law Regulatory Law, approved by the Commission, are applicable. the Royal Legislative Decree of 5 March, in relation to the outstanding obligations of payment as specified in the following Article.

Article 22. Objective scope of application.

1. As regards the local authorities referred to in paragraph 3 of the previous Article, the obligations to be paid to the contractors, which have been applied to the budgets of the institution, may be included in this new phase. for financial years prior to 2012 and derived from: collaboration agreements, administrative concessions, management arrangements in which the entrusted entity has assigned the condition of its own means and a technical service of a Regional administration or the State Administration of the lease on goods (a) of the contracts provided for in Law 31/2007 of 30 October on procurement procedures in the water, energy, transport and postal services sectors, of contracts for the award of public works contracts, cooperation between the public sector and the private sector, public service management contracts, in the form of concession, corresponding to the grant which has been agreed by the local authorities, provided that it is have entered the contractor prior to 1 January 2012, provided for in the recast of the Law of Public Sector Contracts approved by the Royal Legislative Decree 3/2011 of 14 November.

2. As regards the local entities referred to in paragraphs 1 and 2 of the previous Article, it may be included, in addition to those referred to in the previous paragraph, the outstanding obligations to be paid to contractors referred to in the Royal Decree-Law. 4/2012, of 24 February, determining the obligations of information and procedures necessary to establish a financing mechanism for the payment to the suppliers of the local authorities, and the Royal Decree-Law 7/2012 of 9 March, establishing the Fund for the financing of payments to suppliers, provided that they have been applied to the the institution's budgets for the years prior to 2012.

Article 23. Specialties of the applicable procedure for the provision of information by local entities and the payment of invoices.

1. Until 22 March 2013, contractors may request the local debtor to issue an individual certificate of recognition of the existence of outstanding obligations for payment by the local authority.

2. The individual certificate shall be issued, within five calendar days of the application, by the financial controller, or internal control body, in the terms and content provided for in the preceding paragraph, with an express reference to: which is an obligation already applied to the budgets of the institution for the financial years preceding 2012. In the event that the request has not been answered in time, it shall be deemed to be rejected.

3. Before 29 March 2013, the financial controller or internal control body of the local authority shall communicate to the Ministry of Finance and Public Administration, by means of telematic and electronic signatures, a certified statement of the supported individual certificates.

4. Local entities will allow contractors to consult their inclusion in this updated information and if they are included they will be able to know the information that will affect them with respect to the data protection regulations of character personnel.

The right of recovery of contractors may not be materialised under the present financing mechanism, in the event that the debtor's community has failed to comply with the formal obligations laid down in the paragraph 6 of this article.

5. The President of the local authority shall give the necessary instructions to ensure the attention to the contractors in their applications, the prompt issuance of the individual certificates and the access, preferably by electronic means, to the submitted information.

6. Until 22 March 2013, the communities must send to the Ministry of Finance and Public Administrations a copy of the statutes for which they are governed and specify the percentage of participation, as at 31 December 2011, of each one of the municipalities that make up the town and that consists of those. The said statutes must have been approved by the plenary sessions of these municipalities. The failure to refer this documentation shall prevent the initiation of the procedure provided for in the preceding paragraphs of this Article.

In the event that the Commonwealth is not included in the General Data Base of Local Entities and the Inventory of Local Public Sector Entes under the Ministry of Finance and Public Administrations will have to request their inclusion within the time limit laid down in the preceding paragraph, as well as the referral of the documentation referred to therein.

Article 24. Disciplinary proceedings.

The failure of the competent public employees to comply with the obligations laid down in Article 23 of this Royal Decree-Law shall be considered to be very serious in the terms set out in the second paragraph. Article 95 of Law 7/2007, of 12 April, of the Basic Staff Regulations. For these purposes it will be the Directorate General of Public Service of the Ministry of Finance and Public Administrations the competent body to initiate and instruct the corresponding disciplinary procedure and the Minister of Finance and Administrations Public will be competent to resolve.

Article 25. Tuning Plan specialties.

In addition to what is foreseen in Royal Decree-Law 4/2012 of 24 February, determining the reporting obligations and procedures necessary to establish a financing mechanism for the payment to the suppliers of the local entities, and in Royal Decree-Law 7/2012 of 9 March, establishing the Fund for the financing of payments to suppliers, the adjustment plan presented by the local entity shall comply with the following:

1. Once the individual certificates referred to in Article 23 have been submitted, the local authority shall draw up an adjustment plan, in accordance with its own-organisation power, and shall be submitted, with a report from the internal control body or body, to its approval by the full local corporation or, in the case of the communities, by the governing body established by the statute for which they are governed and which has been approved by the plenary sessions of the local councils.

2. The approved adjustment plan shall be submitted by the local authority to the competent body of the Ministry of Finance and Public Administrations as the deadline of 15 April 2013, by means of telematics and electronic signatures, who shall carry out a assessment of the plan submitted, and shall be communicated to the local entity as the deadline of 20 May 2013.

Expiry of that period without communication of the said valuation shall be deemed to be favourable.

In the case of the local entities of the Basque Country and Navarre, the corresponding agreements between the General Administration of the State and the Foral Diputations of the Basque Country or the Foral Community of Navarra, as appropriate.

3. If the local authorities referred to in Article 21 (3) of this Standard have an adjustment plan approved at the initial stage of the payment mechanism to suppliers which ended in July 2012 and has been assessed, The Ministry of Finance and Public Administrations will send a review of its adjustment plan approved by its plenary session in the first 15 days of April 2013. Failure to do so shall be deemed to be a failure to refer the adjustment plan and shall apply as provided for in the first provision of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability and on its development standards.

Article 26. Application of the fourth additional provision of the recast text of the Local Law Regulatory Law approved by the Royal Legislative Decree of 5 March.

1. In the case of the debtor's communities, the guarantee for the payment of their obligations arising from the borrowing operations which they subscribe to with the fund for the financing of payments to suppliers will be implemented by means of withholding tax. participation in taxes of the State of the municipalities belonging to the communities, in proportion to their respective shares of participation in the aforementioned entities at December 31, 2011. This criterion shall apply in the event that the local authorities do not agree on the borrowing operations referred to for the purposes of the implementation of the withholding tax.

2. In the case of local authorities in the Basque Country and Navarre, account shall be taken of the provisions of the conventions which are signed between the competent bodies of the Historical Territories and those of the General Administration of the State and which they must provide for a guarantee system for the payment of their obligations under the mechanism for financing payments to suppliers.

Article 27. Cancellation of outstanding payment obligations with affected funding.

1. Any outstanding payment obligations that would have been paid through this facility and will be financed by the Fund, upon receipt of the payment, will be automatically understood to be affected by the Fund for the financing of the payment to the (a) suppliers and must be allocated to the early repayment of the debt transaction, or, where appropriate, to the cancellation of the debt. This forecast shall not apply to the obligations of co-financing from the structural funds of the European Union.

2. This Article applies both to the payment obligations which have been paid under the Royal Decree-Law 4/2012 of 24 February 2012 and to those which are paid in the context of the extension of the regulated mechanism in the present case. rule.

Section 3. Provisions applicable to Autonomous Communities

Article 28. Subjective scope of application.

The Autonomous Communities will be eligible for this new phase of the mechanism provided for in the Fiscal and Financial Policy Council Agreement of 6 March 2012 laying down the general lines of an extraordinary mechanism. financing for the payment to the providers of the autonomous communities.

For these purposes, the term "autonomous community" means the administration of the community and the other entities, bodies and entities that are dependent on the community on which it maintains a decision-making power over its management and its internal rules or statutes, as well as the associative entities in which it participates directly or indirectly. In any case, it should be entities included in the general government sector, subsector autonomous communities, in accordance with the definition and delimitation of the European System of National and Regional Accounts approved by the Regulation. (EC) No 2223/96 of the Council of 25 June 1996.

Article 29. Objective scope of application.

1. As far as the autonomous communities are concerned, it may be possible to include in this new phase of the mechanism the outstanding obligations for suppliers resulting from cooperation agreements, administrative concessions, and management in which the entrusted entity has assigned the condition of its own means and the technical service of the administration and is not included in the definition of an autonomous community in Article 28 of the lease on goods property, of the contracts provided for in Law 31/2007 of 30 October on procedures for procurement in the water, energy, transport and postal services sectors, contracts for the award of public works, collaboration between the public sector and the private sector, as a result of service management contracts public, in the form of concession, corresponding to the grant which was agreed by the Autonomous Community, provided that it was necessary to have entered the contractor before 1 January 2012, provided for in the text recast of the Law of Public Sector Contracts approved by the Royal Legislative Decree 3/2011, of 14 November.

2. In the case of autonomous communities which have not participated in the first stage of this mechanism, it may be included, in addition to those referred to in the previous paragraph, the outstanding obligations to be paid to contractors referred to in the Agreement. of the Fiscal and Financial Policy Council of 6 March 2012 laying down the general lines of an extraordinary financing mechanism for the payment to the providers of the autonomous communities.

3. In any case, it should be outstanding obligations which have been included in the general account of the autonomous community for the financial year 2011 and earlier, or approved annual accounts for such financial years in the event that they are (a) an entity that is not part of the entity. In any case, it will have to be applied to the budget prior to the payment of the debt.

Article 30. Specialties of the applicable procedure for the provision of information by the Autonomous Communities and the payment of invoices.

1. Before 6 March 2013, the Autonomous Community shall send to the Ministry of Finance and Public Administrations a relationship certified by the General Financial Controller of the Autonomous Community in which the obligations referred to therein appear. Article 29.

2. Until 22 March 2013, suppliers may consult this relationship, accepting, where appropriate, the payment of the debt through this mechanism.

3. Those suppliers not included in the initial relationship may request the issuing of an individual certificate of recognition for the existence of outstanding obligations, which meet the requirements laid down in the first paragraph of this Article. in Article 29, in charge of the Autonomous Community. The application for this certificate implies the acceptance of the supplier in the terms set out in the previous paragraph.

4. The individual certificate shall be issued by the General Controller of the Autonomous Community within five calendar days of the submission of the application. In the event that the request has not been answered in time, it shall be deemed to be rejected.

5. Before 29 March 2013, the Financial Controller of the Autonomous Community shall communicate to the Ministry of Finance and Public Administration, by means of telematic and electronic signatures, a certified complete list of invoices, which shall comply with the the requirements laid down in Article 29 have been accepted by the suppliers.

6. The autonomous community will allow suppliers to consult their inclusion in this updated information and if they are included they will be able to know the information that will affect them with respect to the data protection regulations of a personal nature.

Article 31. Review of the Adjustment Plan.

Before the 15th of April 2013, the Autonomous Communities will have to send to the Ministry of Finance and Public Administration an adjustment plan, or a revision of the one they already have, who will carry out an assessment of the plan in the 15 days from the date of submission.

Article 32. Cancellation of outstanding payment obligations with affected funding.

The outstanding payment obligations that would have been paid through this mechanism and will be affected by the financing, upon receipt of the income of the same, this will be automatically understood to be affected by the fund for the financing of payment to suppliers and should be used for the early repayment of the debt transaction, or where appropriate, the cancellation of the debt of the autonomous community with the fund for the financing of payments to suppliers.

This article will apply both to the payment obligations that have been paid in the framework of the Fiscal and Financial Policy Council Agreement of 6 March 2012 laying down the general lines of a an extraordinary financing mechanism for the payment to the providers of the autonomous communities as they are paid in the context of the extension of the mechanism governed by this rule.

CHAPTER II

Measures to combat late payment in business operations

Article 33. Amendment of Law 3/2004 of 29 December establishing measures to combat late payment in commercial transactions.

One. Article 4 is amended as follows:

" Article 4. Determination of the payment deadline.

1. The payment period to be paid by the debtor, if he has not set a date or time of payment in the contract, shall be 30 calendar days after the date of receipt of the goods or the provision of the services, even if he has received the invoice or equivalent payment request previously.

Suppliers must make the invoice or payment request equivalent to their customers before the date of the effective receipt of the goods or the delivery of the goods. services.

When a payment period has been fixed in the contract, the receipt of the invoice by electronic means will produce the effects of the beginning of the payment term calculation, provided that the identity is guaranteed and authenticity of the signatory, the integrity of the invoice, and the receipt by the person concerned.

2. If a procedure of acceptance or verification by which the conformity of the goods or services with the provisions of the contract is to be verified, its duration may not exceed 30 days if the contract has been legally or in the contract natural persons to be counted from the date of receipt of the goods or the provision of the services. In this case, the payment period shall be 30 days after the date on which the acceptance or verification of the goods or services takes place, even if the invoice or payment request has been received prior to acceptance or verification.

3. The payment periods referred to in the preceding paragraphs may be extended by agreement of the parties without, under any circumstances, a period exceeding 60 calendar days.

4. Invoices may be grouped over a given period of not more than 15 days, by means of a comprehensive invoice for all deliveries made during that period, periodic summary invoice, or grouping together in a single document for the purposes of to facilitate the management of its payment, periodic pool of invoices, and provided that the date for the calculation of the deadline is taken as the starting date for the calculation of the period of the periodic summary invoice or the periodic pool of invoices in the case, as the case may be, and the payment period does not exceed 60 calendar days from that date. '

Two. A new paragraph is added at the end of Article 6:

" In the event that the parties have agreed payment schedules for instalments, where one of the time limits is not paid on the agreed date, the interest and the compensation provided for in this law shall be calculated only on the basis of the basis of the amounts due. '

Three. The first subparagraph of Article 7 (2) is amended as follows:

" 2. The legal rate of interest for late payment which the debtor is required to pay shall be the sum of the interest rate applied by the European Central Bank to its most recent main refinancing operation carried out before the first day of the natural year of plus eight percentage points. "

Four. Article 8 (1) is worded as follows:

" 1. Where the debtor is in arrears, the creditor shall be entitled to charge the debtor a fixed amount of EUR 40, which shall be added in any case and without the need for an express request to the principal debt.

In addition, the creditor shall be entitled to claim compensation from the debtor for all the duly accredited recovery costs incurred due to the latter's arrears and exceeding the amount indicated in the preceding paragraph. "

Five. The heading and Article 9 (1) shall be amended as follows:

" Article 9. Unfair terms and practices.

1. A contractual clause or a practice relating to the date or time of payment, the interest rate of late payment or the compensation for recovery costs shall be void where it is manifestly unfair to the creditor taking into account all the circumstances of the case, including:

a) Any serious deviation from good business practices, contrary to good faith and loyal action.

b) The nature of the good or service.

(c) And where the debtor has any objective reason to depart from the legal interest rate of delay in Article 7 (2), or the fixed amount referred to in Article 8 (1).

In addition, to determine whether a clause or practice is abusive to the creditor, consideration will be taken, considering all the circumstances of the case, if it serves primarily to provide the debtor with additional liquidity to the creditor. the creditor's expense, or if the main contractor imposes on its suppliers or subcontractors payment terms that are not justified by reason of the conditions that the creditor is a beneficiary or for other objective reasons.

In any event, the clauses agreed between the parties or practices that are contrary to the requirements to require the interest of late Article 6, or those that exclude the collection of such interest from late or late, are null and void. the compensation for recovery costs as provided for in Article 8. The clauses and practices agreed by the parties or practices which exclude the interest for late payment, or any other on the statutory rate of interest for late payment established in the alternative in Article 7 (2), are also null and void. has an abusive content to the detriment of the creditor, understanding that it will be abusive where the interest agreed is 70% lower than the legal interest for late payment, unless, in the light of the circumstances provided for in this Article, it can be proved that the Applied interest is not abusive. "

TITLE IV

Measures in the rail sector

Article 34. Transmission to the business public entity of Railway Infrastructure Manager (ADIF) of the ownership of the railway network of the State whose administration is entrusted to it.

1. The railway infrastructure and stations that constitute the network of ownership of the State whose ADIF administration is entrusted, will be owned by the business public entity Administrator of Railway Infrastructures (ADIF), as of the entry into force of this law.

Changes in the ownership of the goods referred to in the preceding paragraph shall be effected by the value of the Accounting Information System and the records of the Ministry of Public Works.

2. For the administration, replacement or improvement of these goods, the public entity of the Enterprise Infrastructure Manager (ADIF) will be able to receive both current and capital transfers from the General Budget of the State, and of the budget of other public administrations.

The Ministry of Public Works shall establish the basic guidelines to be used by the network administration, indicating the objectives and objectives to be achieved and the quality levels in the provision of the service.

The General Intervention of the State Administration, in the exercise of its functions of permanent financial control and in accordance with the annual audit plans, will verify the application of the public funds allocated to the Railway Infrastructure Manager (ADIF).

3. The transfers carried out as a result of this provision shall be exempt from any state, regional or local tax, including the taxes transferred to the autonomous communities, without being applicable to them. provided for in Article 9.2 of the Recast Text of the Local Law Regulatory Law, approved by Royal Legislative Decree of 5 March.

The indicated transmissions, acts or operations shall also be subject to exemption from tariffs or fees for the intervention of public and property registrants and registrants.

Article 35. Accounting effects of the extinction of the business public entity Ferrocarriles Españoles de Via Estrela (FEVE).

For accounting purposes, the extinction of the business public entity Ferrocarriles Españoles de Via Estrela (FEVE) will be understood as being produced on 1 January 2013.

Consequently, the last financial year of that entity shall be understood as closed at 31 December 2012.

Article 36. Provision of rail transport services by the State-owned commercial companies provided for in Article 1.1 (a) and (b) of Royal Decree-Law 22/2012 of 20 July 2012 laying down measures in the field of infrastructure and rail services.

1. The State-owned commercial companies referred to in Article 1.1 (a) and (b) of Royal Decree-Law 22/2012 of 20 July 2012 laying down measures in the field of rail infrastructure and services shall continue to provide, respectively, and without a continuity solution, all passenger and rail freight services which are the appropriate means of exploiting Renfe-Operadora from the date of its effective constitution.

To do this, they will be in the capacity of the necessary infrastructure for the performance of the services that the business public entity is currently providing. They must, hereinafter, be directly obtained from the railway infrastructure manager, the infrastructure capacity necessary for the performance of the services they wish to provide, in accordance with the provisions of Order FOM/897/2005, 7 April on the Declaration on the Network and the procedure for the allocation of railway infrastructure capacity.

2. It is understood that the State-owned commercial companies provided for in Article 1 (a) and (b) of Royal Decree-Law 22/2012 of 20 July 2012 adopting measures in the field of rail infrastructure and services have the the railway undertaking licence provided for in Article 44 of the Railway Sector Law and the safety certificate referred to in Article 16 of the Regulation on the movement of the Railway Network of General Interest, for the the scope of services that each exploit. However, within six months of the start of the operation of the services, they must prove that they comply with the requirements laid down in Article 45 of the Law on the Rail Sector and its implementing rules and apply for the relevant railway undertaking licence. In addition, within a maximum of one year from the start of the holding, they shall submit the documentation certifying that they have a safety management system and that they comply with the requirements for railway traffic, driving personnel and rolling stock, and applying for the relevant safety certificate.

Article 37. Amendment of Law 39/2003 of 17 November of the Railway Sector.

1. Paragraph 1 of the additional provision, ninth of Law 39/2003 of 17 November, of the Railway Sector, is amended to read as follows:

"1 Within six months, the Ministry of Public Works will establish the" Catalogue of Lines and Tramos of the General Interest Rail Network " according to the criteria set out in Article 4 of the Law of the Railway Sector. The catalogue shall relate the lines and sections according to an official code, assigned by the Directorate-General of Railways, and shall express their origin and destination and a brief reference to their technical characteristics.

In this catalogue, the lines and tranches of general interest will be related on one side and, on the other hand, the lines and sections of the previous one, independent of the previous one, which does not meet the requirements of Article 4 of the Law of the Sector Railway, continue to be temporarily administered in accordance with the provisions of the Law of the Railway Sector as long as, upon request of the respective autonomous community to the General Administration of the State, the transfer of the relevant line or section.

In any case, for the purpose of determining the catalogue, or of its modifications, the autonomous communities by which they are going through, or in their case fully understand in their territory, the corresponding lines or railway sections. "

2. New paragraphs 2, 3, 4 and 5 are added to the third transitional provision of Law 39/2003 of 17 November of the Railway Sector, with the following content:

" 2. Without prejudice to paragraph 1, the opening to competition of rail transport services of State-owned passengers shall be carried out in order to ensure the provision of services, safety and management. of the sector.

3. From 31 July 2013, the rail transport of passengers with a priority tourist purpose will be provided under free competition as set out in Article 42.2 of this Law.

For the purposes of this law, the consideration of rail transport of travellers with a priority tourist purpose will have those services in which, having or not periodic character, the totality of the places offered in the they are provided in the framework of a prior combination, sold or offered for sale by a travel agency on the basis of a global price in which, apart from the rail transport service, services are included, as principal, to satisfy in a general way the needs of people who are travelling related to recreational, cultural or leisure activities, being the service of transport by rail in addition to the previous ones. In no case shall this activity be assimilated to that which has as its principal or predominant object the carriage of passengers by rail.

By Order of the Ministry of Public Works, the conditions for the provision of this type of services will be regulated.

4. In the case of rail transport services referred to in Article 53 of this Law, the Council of Ministers shall lay down the terms relating to public tenders provided for in Article 53.2, without prejudice to the provisions laid down therein. Article 5.6 of Regulation (EC) No 1370/2007 of the European Parliament and of the Council of 23 October 2007. Until the start of the service, if any, by a new operator, Renfe-Operator will continue to provide these services, with the compensation that, where appropriate, through the relevant contract, be regulated.

5. Without prejudice to the provisions of Article 42.2 of this Law, on a transitional basis, access for new operators to services not covered by paragraphs 3 and 4 of this provision shall be carried out through the acquisition of securities. enabling.

The Council of Ministers will determine the number of qualifying titles to be awarded for each line or set of lines in which the service will be provided on a concurrency basis, as well as the period of validity of such titles. enabling.

The granting of the enabling titles will be carried out by the Ministry of Public Works through the corresponding tender procedure. This procedure will be public and will ensure effective competition from all concurrent operators.

By Order of the Ministry of Public Works, the requirements and conditions required to participate in the tendering procedures referred to in the preceding paragraph, as well as the award criteria that result, shall be determined. and the different stages of the procedure. In any event, the provisions of Regulation (EC) No 1370/2007 of the European Parliament and of the Council of 23 October 2007 on public passenger transport services by rail and road and, as long as no such provision is made, shall apply. Order of the Ministry of Public Works to regulate tenders, the Public Sector Contracts Law and its implementing rules.

RENFE-Operator will have an enabling title to operate the services throughout the territory without the need to go to the bidding process. "

Article 38. General Interest Railway Network.

Until the Catalogue of Lines and Tramos of the Railway Network of General Interest is approved, as referred to in the additional provision of Law 39/2003 of 17 November of the Railway Sector, the Network will be considered to be the Network Railway of General Interest consists of the lines and sections related in annex to this law. The Minister of Development is hereby enabled to update the relationship set out in this Article.

TITLE V

Measures in the field of the hydrocarbon sector

Article 39. Amendment of Law 34/1998 of 7 October of the hydrocarbon sector.

Law 34/1998 of 7 October of the hydrocarbon sector is amended as follows:

One. Article 41.1 is amended as follows:

" 1. Holders of fixed installations for the storage and transport of petroleum products, approved in accordance with the provisions of Article 40 of this Law, shall allow access by a negotiated procedure to third parties. non-discriminatory, transparent and objective technical and economic conditions, applying prices to be made public. The Government may establish tolls and access conditions for island territories and for those areas of the national territory where alternative transport and storage infrastructure does not exist or are considered insufficient.

The holders of fixed storage and transportation of petroleum products which, in accordance with the provisions of the preceding paragraph, must allow access by third parties, shall comply with the following obligations:

(a) Communicate to the National Energy Commission the requests for access to its facilities, the contracts they subscribe to, the price ratio for the use of the said facilities, as well as the modifications that produce on the same basis within a maximum of one month. The National Energy Commission shall publish this information in the terms provided for in the additional provision eleventh. Third. 4 of this law.

b) Present to the National Energy Commission the methodology of applied tariffs including the different types of discounts applicable, the third-party access system to its facilities and the Annual Investment Plan, which will be published in the form determined by the National Energy Commission.

c) Post up to date the available capacity of its facilities, the contracted capacity and its duration in time, the capacity actually used, the physical and contractual congestion as well as the extensions, enhancements and planned changes and its operational input calendar. The National Energy Commission will monitor the frequency with which contractual congestions occur that make users unable to access these facilities despite the physical availability of capacity.

d) In its management, they shall avoid any conflict of interest between shareholders and users of the services and shall in particular observe the obligation of equal treatment of all users of the services of the business, with independence of their character or not of the shareholders of the company.

The National Energy Commission shall establish by circulating the procedure for the communication of conflicts that may arise in the negotiation of contracts and in requests for access to transport facilities or storage. It shall also, within a maximum of three months, resolve any disputes arising in respect of applications and contracts relating to the access of third parties to such facilities for the transport or storage of petroleum products which must allow third party access. "

Two. Article 43.2 is amended as follows:

" 2. The activity of retail distribution of fuel and petroleum fuels may be freely exercised by any natural or legal person.

The facilities used for the exercise of this activity must comply with the mandatory control acts for each type of installation, in accordance with the additional technical instructions laid down by the technical and safety conditions for such installations, as well as complying with the rest of the current rules applicable in each case, in particular on metrology and metrology and on the protection of consumers and users.

(a) the autonomous authorities, in the exercise of their powers, must ensure that the acts of control affecting the implementation of these facilities for the supply of retail fuels are integrated into a single procedure and one single instance. To this end, they shall regulate the procedure and determine the competent authority or local authority to which it shall be carried out and which, where appropriate, shall decide the procedure. This procedure shall coordinate all the administrative procedures necessary for the implementation of such facilities on the basis of a single project.

The maximum time limit for resolving and reporting the resolution will be eight months. The period of such a period without having been notified shall have the effect of the time limit, in the terms laid down in Article 43 of Law No 30/1992 of 26 November 1992, of the Legal Regime of the General Administration and of the Common Administrative Procedure.

Territorial or urban planning instruments will not be able to regulate technical aspects of installations or require specific technology.

Soil uses for individual or grouped commercial activities, shopping malls, commercial parks, vehicle and zone technical inspection establishments or industrial estates, will be compatible with the economic activity of the retail fuel supply facilities. These installations shall also be compatible with the uses which are suitable for the installation of activities with similar levels of danger, waste or environmental impact, without expressly specifying the qualification of suitable for use as a service.

The provisions of the foregoing paragraphs are without prejudice to the provisions of Law 25/1988 of July 29, of Roads, and of their implementing rules. "

Three. A new Article 43a is added with the wording of the following wording:

" Article 43a. Limitations to exclusive supply contractual links.

1. The exclusive contractual supply links shall meet the following conditions:

(a) The maximum duration of the contract shall be one year. This contract shall be extended for a year, automatically, for a maximum of two extensions, unless the retail distributor of petroleum products manifests, at least one month before the end of the contract or any of its extensions, its intention to resolve it.

(b) They may not contain exclusive clauses which, individually or jointly, are to be fixed, recommended or incidental, directly or indirectly, in the retail price of the fuel.

2. They shall be regarded as null and void and shall be without those contractual terms in which a contract duration other than that referred to in paragraph 1 is established or which determine the selling price of the fuel in reference to a contract. a fixed, maximum or recommended fixed price, or any other price contributing to an indirect fixing of the selling price.

3. The wholesale operators will communicate to the General Directorate of Energy Policy and Mines the subscription of these types of contracts, including the date of their completion, which will be published on the official website of the Ministry of Industry, Energy and Tourism.

4. The provisions of this Article shall not apply where the contractual goods or services are sold by the buyer from premises and land which is wholly owned by the supplier. "

Four. Two new paragraphs are added in Article 109.1 with the following wording.

" ad) Hoarding and substantially lower utilization of the capacity of fixed storage and transportation of petroleum products than, as provided for in Article 41 of this Law, must allow third party access.

ae) Failure to comply with the limitations and obligations imposed in Article 43 bis.1. "

Five. Article 43 (3) is amended as follows:

" 3. The exclusive supply arrangements to be concluded between the wholesale operators and the owners of facilities for the supply of vehicles shall, if such owners so request, collect the firm sale of the vehicles in their closed clause. mentioned products.

Companies that distribute or supply fuel and oil fuels should require, to the holders of the fixed receiving facilities for consumption in the installation itself, the documentation and accreditation of the fulfilment of its obligations.

Where, under the exclusive contractual supply links, facilities for the supply of fuels or fuels to vehicles are supplied by a single operator having their brand image implanted in the installation, the installation of which shall be without prejudice to the other powers specified in the contract, in order to establish the appropriate inspection or monitoring systems for the control of the origin, volume and quality of the fuels delivered to the consumers and to check that they correspond to those supplied to the installation.

Operators shall be required to give account to the competent authorities, if they verify deviations which may constitute evidence of consumer fraud and of the refusal which, where appropriate, occurs at the time of verification.

In these cases, the competent authority shall take the necessary measures to ensure the protection of the interests of consumers and users. "

Article 40. Amendment of Royal Decree-Law 6/2000 of 23 June of Urgent Measures to Intensify Competition in Goods and Services Markets.

Article 3 of Royal Decree-Law 6/2000 of 23 June of Urgent Measures for the Intensification of Competition in Goods and Services Markets is hereby amended as follows:

" Article 3. Facilities for the retail supply of fuel to vehicles in commercial establishments and other areas for the development of business and industrial activities.

1. Individual or grouped commercial establishments, shopping centres, commercial parks, technical inspection establishments of vehicles and industrial areas or polygons may include at least one installation between their equipment. for the supply of petroleum products to vehicles.

2. In the cases referred to in the preceding paragraph, the granting of the municipal licences required by the establishment shall imply the grant of those necessary for the installation of the supply of products. oil.

3. The municipal authority may not refuse to install service stations or fuel supply units to vehicles in the establishments and areas mentioned above by the mere absence of qualified soil specifically for this.

4. The area of the fuel supply facility shall not be counted as a useful area of exposure and sale to the public of the commercial establishment in which it is integrated for the purposes of the commercial sector rules governing these. '

Article 41. Minimum mandatory targets for the sale or consumption of biofuels in 2013 and subsequent years.

1. The subjects required to demonstrate compliance with the objectives set out are as follows:

(a) The wholesale operators, regulated in Article 42 of Law 34/1998 of 7 October, of the hydrocarbon sector, for their annual sales on the domestic market, excluding sales to other wholesale operators.

(b) Companies that develop the retail distribution activity of petroleum products, as regulated in Article 43 of Law 34/1998 of 7 October, on the part of their annual sales on the domestic market supplied by the wholesale operators.

(c) Consumers of petroleum products, on the part of their annual consumption not provided by wholesale operators or by companies that develop the retail activity of petroleum products.

2. The subjects referred to in paragraph 1 shall demonstrate to the certification body, annually, for the year 2013 and successive, the following entitlements:

a) The ownership of a minimum quantity of biofuel certificates to meet a 4.1 percent biofuel target.

b) The ownership of the minimum quantity of biofuels in diesel (CBD) certificates to meet a diesel biofuel target of 4.1 percent.

c) The ownership of the minimum quantity of biofuels in gasoline (CBG) certificates to meet a 3.9 percent gasoline biofuel target.

Exceptionally, during the year 2013, this target of biofuels in gasoline will be 3.8 percent in the case of the subjects referred to in paragraph 1 with sales or consumption in the Canary Islands, Ceuta or Melilla, by sales or consumption in the above territorial areas.

3. The percentages referred to in the preceding paragraphs shall be calculated for each of the required subjects in accordance with the formulae set out in Order ITC/2877/2008 of 9 October establishing a mechanism for the promotion of the use of Biofuels and other renewable fuels for transport purposes, or in accordance with the formulas to be established by the Minister for Industry, Energy and Tourism, with the agreement of the Government's Delegation for Affairs Economic.

4. The Government may amend the objectives set out in this Article, as well as set additional objectives.

Article 42. Amendment of Royal Decree 1597/2011 of 4 November on the sustainability criteria for biofuels and bioliquids, the National Sustainability Verification System and the double value of some biofuels effects of your computation.

The first paragraph of the single transitional provision of Royal Decree 1597/2011 of 4 November 2011 governing the sustainability criteria for biofuels and bioliquids, the National System of Verification of the Sustainability and the double value of some biofuels for the purposes of their computation, which happens to have the following wording:

" 1. A period of absence is established for the implementation of the transitional period for the verification of the sustainability of biofuels and bioliquids.

By resolution of the head of the Secretary of State for Energy, the date on which the period of absence will end will be determined. Such a decision shall be published in the "Official Gazette of the State" at least eight months before its entry into force.

During the period of absence, the sustainability criteria of Article 4 of this royal decree will be indicative. The required subjects as defined in Article 10 shall forward all the information required in the circulars referred to in paragraph 2 of this transitional provision and such information must be true, while compliance with the provisions of this Directive shall be Sustainability requirements shall not be required for the fulfilment of the obligations or targets for the sale or consumption of biofuels.

During the period of absence, the provisions of paragraph 4 of this transitional provision shall not be enforced, but the economic agents of the National System of Verification of the Sustainability of the Biofuels and bioliquids shall maintain for a minimum of five years the evidence related to the information submitted to the National Energy Commission.

The inspections referred to in Article 12 (1) of this Royal Decree shall be the sole objective during the period of absence of the verification that all the agents are correctly applying the the mass balance sheet system provided for in Article 7 of this royal decree and in the circulars issued by the National Energy Commission and verify the accuracy of the information applied. Until the end of the period of absence, as a result of the inspections carried out, the opening of a sanctioning file will not proceed, except for lack of remission of the required information, falsehood in the data reported or incorrect application of the mass balance.

The end of this period of absence will begin a transitional period for the verification of the sustainability of biofuels and bioliquids, which will be extended to the approval of the necessary provisions for the development of the national system for the verification of the sustainability of biofuels and bioliquids, as provided for in paragraphs 1.a) and 1.b) of the third final provision and the adoption of the provisions necessary for the implementation of the the provisions of this royal decree, as provided for in paragraphs 3 and 5 of this Regulation provision. In this period, the provisions of paragraphs 2 to 5 of this transitional provision shall apply.

Additional disposition first. Financing, implementation and control of bonuses and reductions in social contributions.

1. The allowances and quota reductions provided for in this Law shall be financed from the corresponding budget item of the State Employment Public Service and shall be borne by the Social Security Income Budget, respectively.

2. The allowances and reductions in social security contributions shall be applied by the employers on an automatic basis in the relevant contribution documents, without prejudice to their inspection and review by the Labour Inspectorate. Social Security, by the General Treasury of Social Security and by the Public Service of State Employment, in their respective areas of competence.

3. The General Treasury of Social Security shall provide the State Employment Service monthly with the number of workers covered by the allowance for social security contributions, broken down by each of the bonus groups, with their respective contribution bases and deductions to be applied in accordance with the employment incentive programmes and which are financed by the State Employment Public Service.

4. At the same time, the Directorate-General of the State Employment Public Service will provide the Directorate-General for Labour Inspection and Social Security with the necessary information on the number of contracts communicated to them. Quota allowances, detailed by collectives, as well as information on the contributions and deductions applied to them is accurate, to the effect of making it easier for this management centre to plan and schedule the action (a) to monitor the proper application of the allowances provided for in the corresponding employment incentive programmes, by the subjects who are beneficiaries of the scheme.

Additional provision second. Interministerial Commission for Monitoring and Evaluation of the 2013-2016 Youth Entrepreneurship and Employment Strategy.

The Government will constitute an Inter-Ministerial Commission within a maximum of three months from the entry into force of this law for the follow-up to the 2013-2016 Youth Entrepreneurship and Employment Strategy, with the composition and functions to be determined regulatively. The Commission, through the Sectoral Conference on Employment and Labour Affairs, will inform the Autonomous Communities on the development of the Strategy. Its establishment and operation shall be carried out with the personal, technical and budgetary resources allocated to the Ministry of Employment and Social Security and shall carry out its work until 31 December 2016, the date on which it shall be dissolved.

Additional provision third. Adherence to the Youth Entrepreneurship and Employment Strategy.

1. The Ministry of Employment and Social Security, within the framework of its competences in the field of corporate social responsibility, may formalize the accession to the Strategy of Entrepreneurship and Employment of Young People 2013-2016, of public and private entities, whose contributing to the reduction of youth unemployment, whether through employment or self-employment or through self-employment and entrepreneurship, will be recognised by the granting of a stamp or mark.

2. The Ministry of Employment and Social Security will regularly report to the Inter-Ministerial Monitoring and Evaluation Commission on the 2013-2016 Youth Entrepreneurship and Employment Strategy, to the Government's Delegation for Economic Affairs, to the Autonomous communities through the Sectoral Conference on Employment and Labour Affairs, the social partners, the State Council for Social Responsibility of Enterprises and all other advisory bodies, on the institutions Further to the Strategy, the key features of the initiatives raised and the main results of these.

Additional provision fourth. Period of adaptation of the distribution contracts.

The exclusive distribution contracts affected by Article 43a of Law 34/1998 of 7 October of the hydrocarbon sector must be adapted in the 12-month period from the entry into force of this law. Such contracts may not include clauses which, directly or indirectly, require their renewal, in any case being rejected as such.

This time horizon shall not apply where the supplier has a lease of the premises or land or has a limited real right in respect of third parties, provided that the duration of the exclusive supply contracts do not exceed the duration of the lease or the actual right over the premises or land.

Additional provision fifth. Contracts for making available.

Without prejudice to the provisions of Law 14/1994 of 1 June, which regulates temporary employment undertakings, contracts for making available between a temporary work firm and a user undertaking in the Member States may also be concluded. the same conditions and conditions and conditions under which the user undertaking could enter into a work contract for the first employment of young people in accordance with Article 12 of this Law.

Additional provision sixth. Modification of the tax base of the betting on sporting events or of competition and bingo in the Cities with Statute of Autonomy of Ceuta and Melilla.

Effective since the entry into force of this rule and in accordance with the provisions of Article 50 of Law 22/2009 of 18 December 2009 governing the system of financing of the Autonomous Communities of the common regime Cities with Autonomy Statute, the tax base of the rate on raffles, tomballs, bets and random combinations, when the Administrations of the Autonomous Cities of Ceuta or Melilla authorize the celebration of the bet on sports or competition events or would have been competent to authorize it in the cases in question the tax base shall be organized or held without such authorization, the difference between the total sum of the amounts wagered and the amount of the prizes obtained by the participants in the game.

Also, the tax base for the game of the face-to-face bingo that is celebrated or organized in the territories of the mentioned Cities with Statute of Autonomy will be the result of subtracting from the amount of the amounts played the the amount of the prizes obtained by the unit-holders.

Additional provision seventh. Amendment of Law No 8/1991 of 25 March approving the tax on production, services and imports in the cities of Ceuta and Melilla

Article 9 of Law 8/1991 of 25 March, approving the Tax on the Production, Services and Import in the Cities of Ceuta and Melilla, is amended, and is worded as follows:

" Article 9. Exemptions in imports of goods.

The definitive imports of goods in the cities of Ceuta and Melilla shall be exempt under the same terms as in the common legislation on value added tax and, in any event, shall be treated as exemption, which are applicable to internal transactions.

In particular, in the case of imports of goods under the passenger regime, the exemption will be applied on the same terms and amounts as those provided for imports of goods under the rules of the Community. Value added tax. The cities of Ceuta and Melilla may, in their respective tax systems, reduce that amount, but the resulting minimum shall not be less than EUR 90.15. '

Additional disposition octave. Adequacy of the regulatory framework for non-working practices.

The Government, within six months of the adoption of this law, will present to the Congress of Deputies a report on the use of non-working practices and on the regulatory and/or regulatory changes. actions that should be taken to enhance their use as an instrument for insertion into the labour market, of young people without work experience and without professional qualifications, in an appropriate way.

Additional provision ninth. Persons with disabilities.

The procurement incentives provided for in Articles 9, 10, 12, 13 and 14 of this Law shall also apply where the contract is concluded with young people under the age of 35 who have recognised a degree of disability. 33% or more, provided that they also comply with the other requirements laid down in those Articles.

The procurement incentives provided for in Article 11 of this Law shall also apply where the contract is concluded by young persons under the age of 35 who have recognised a degree of disability equal to or higher than 33%, provided that they also comply with the other requirements laid down in that Article.

First transient disposition. Temporary application of the measures.

The measures set out in Articles 9 to 13 of this Law will remain in force until the unemployment rate in our country is below 15 percent, as determined by the Ministry of Education. Employment and Social Security.

Second transient disposition. Existing contracts and incentives.

1. The contracts of employment, as well as the bonuses and reductions in the Social Security contributions which were to be enjoyed by the same, concluded before the entry into force of this law will be governed by the current regulations at the time of its conclusion or, where appropriate, at the time of the commencement of the enjoyment of the allowance or reduction.

2. The wording given by this law to Articles 9, 10, 12 and 13, as well as the fifth additional provision and the fourth final provision will be applicable to employment contracts, as well as bonuses and reductions in security contributions. Social that they were enjoying themselves, concluded between 24 February 2013 and the date of entry into force of this law.

Transitional provision third. Pre-existing contracts.

Will be subject to the provisions of Law 3/2004, of 29 December, establishing measures to combat late payment in commercial operations, with the modifications introduced in this law, the execution of contracts concluded before the entry into force of the latter, starting from one year after its publication in the Official Gazette of the State.

Transitional disposition fourth. Licenses for new provisioning facilities.

The municipal licenses that are requested for the construction of the supply facilities in the establishments and zones referred to in Article 3 of Royal Decree-Law 6/2000 of 23 June, of Urgent Measures of Intensification of the Competition in Markets of Goods and Services, which already have a municipal license for their operation to the entry into force of this law will be understood granted by administrative silence positive if no resolution is notified expressed within 45 days after the date of filing of the application. On the expiry of that period, the sponsor shall communicate the planned date of commencement of the construction works of the installation to the authority responsible for granting such a licence.

Transient disposition fifth. Contracts exclusive to wholesale operators.

1. Wholesale operators of petroleum products with a market share of more than 30% may not increase the number of installations under ownership or by virtue of any other title conferring direct or indirect management on them. indirect installation, or to subscribe to new exclusive distribution contracts with retail distributors that are dedicated to the operation of the installation for the supply of fuels and fuels to vehicles, regardless of who holds the actual entitlement or entitlement to it.

However, pre-existing contracts may be renewed at the end of the year, even if the above market share is exceeded.

2. For the purposes of calculating the percentage of the previous market share, the following shall be taken into account:

(a) The number of facilities for supply to vehicles included in the distribution network of the wholesale operator or operators of the same business group, contained in each province. In the case of the extra-island territories, the computation shall be made for each island and for Ceuta and Melilla independently.

(b) Members of the same distribution network shall be considered to be all the facilities which the main operator has on the property, both in the case of direct exploitation and in the case of transfer to third parties by any title, as well as those cases where the wholesale operator has exclusive supply contracts with the owner of the installation.

(c) It is understood that all those supply facilities to vehicles whose ownership, as provided in the previous paragraph, corresponds to an entity that is part of the same distribution network shall be understood to be part of the same distribution network. group in accordance with the provisions of Article 42 of the Trade Code.

3. By resolution of the Director General of Energy Policy and Mines the list of wholesale operators of petroleum products will be determined annually with a market share higher than the established percentage. This resolution will be published in the "Official State Gazette".

4. Within five years, or where market developments and the business structure of the sector advise, the Government may review the percentage referred to in paragraph 1 or agree to the lifting of the prohibition imposed on the sector. disposition.

Transitional disposition sixth. Start of effects of changes in the field of equal treatment between women and men.

The provisions of the thirteenth and fourteenth final provisions will apply to private, voluntary and voluntary pensions and insurance, and to related financial services, which derive from the contracts concluded as of 21 December 2012.

For these purposes, a contract concluded after 21 December 2012 shall mean the modification, extension, ratification or any other manifestation of a contractual will that implies the consent of all parties. and take place after that date.

Repeal provision. Regulatory repeal.

The first transitional provision of Royal Decree-Law 6/2000 of 23 June of Urgent Measures for the Intensification of Competition in Goods and Services Markets is hereby repealed.

Also, how many provisions of equal or lower rank are opposed to what is established in this law.

Final disposition first. Constitutional foundation.

Title I of this law is dictated by the provisions of Article 149.1.7., 17. and 18. of the Constitution, which confers exclusive competence on the State on matters of labour law, without prejudice to the its implementation by the bodies of the autonomous communities, and of basic legislation and the economic system of social security, without prejudice to the implementation of its services by the autonomous communities, and of basic legislation on contracts and administrative concessions, respectively.

Title II is dictated by the powers conferred upon the State in Article 149.1.11. of the Constitution on the basis of the management of credit, banking and insurance.

Measures relating to the extension of a new phase of the financing mechanism for the payment to suppliers of local authorities and autonomous communities affect the payment obligations arising from the procurement of works, supplies or services, and therefore competition is fundamentally reconducted in this case to Article 149.1.18 of the Constitution, which gives the State exclusive competence to issue basic legislation on contracts and concessions. administrative.

It would therefore be the title of the competition that would enable the State to establish basic regulatory measures to prevent late payment of debts arising in commercial transactions between businessmen and Public administration as a result of the administrative contracts entered into between the parties.

However, the measures affecting the local farms are covered by Article 149.1.14, which gives the State exclusive jurisdiction over the 'General Finance and Debt of the State', which in this case prevails over the Article 149.1. 18. CE.

The competence of Article 149.1.14. EC as regards the specialties of the applicable procedure for the provision of information by the Autonomous Communities and the payment of invoices is also prevalent.

Chapter II of Title III is issued under Article 149.1.6. and 8. of the Constitution establishing the jurisdiction of the State in matters of commercial and civil law.

Title IV is issued pursuant to Article 149.1. 21. The second and 24th of the Constitution, which attribute to the State the competence on the railways and land transports that pass through the territory of more than one autonomous community and on public works of general interest.

The provisions of Title V of this Law are of a basic nature, being dictated by the powers that correspond to the State in Article 149.1.13. and the 25th of the Spanish Constitution, which attributes to the State the exclusive competence to determine the basis and coordination of the overall planning of economic activity and the bases of the mining and energy regime, respectively.

The provisions of the sixth transitional provision and the final provisions of the 13th and 14th provisions of this law are of a basic nature to be dictated by the powers corresponding to the State in the Article 149.1.1. which attributes to it the regulation of the basic conditions that guarantee the equality of all Spaniards, in article 149.1.11. and 13. of the Spanish Constitution, which attributes to the State exclusive competence to determine the bases of the management of the insurance and coordination of the general planning of the activity economic.

The fourth final provision that is issued under Article 149.1.7. on labor law.

Final disposition second. Amendment of the recast text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, of March 24.

The last paragraph of point (c) of Article 11.1 of the Staff Regulations, approved by the Royal Legislative Decree 1/1995 of 24 March, is deleted, which is worded as follows:

" (c) No worker may be engaged in practices in the same or different undertaking for more than two years by virtue of the same degree or certificate of professionalism.

You may also not be engaged in practices in the same company for the same job for more than two years, even if it is a different degree or a different certificate of professionalism.

For the purposes of this Article, degree, master and, where appropriate, doctorate degrees, corresponding to university studies shall not be considered to be the same degree, except that when first hired by a the worker is already in possession of the higher degree in question. '

Final disposition third. Amendment of Law 14/1994 of 1 June on the regulation of temporary work enterprises.

Law 14/1994 of 1 June, on which temporary work enterprises are regulated, is amended as follows:

One. Article 6 (2) is worded as follows:

" 2. Contracts for making available between a temporary work undertaking and a user undertaking in the same cases and under the same conditions and requirements as the user undertaking could conclude a contract of duration may be concluded. determined in accordance with Article 15 of the Staff Regulations.

Also, contracts for making available between a temporary work company and a user undertaking on the same assumptions and under the same conditions and requirements as the user undertaking could conclude a contract may be concluded. contract for training and learning in accordance with the provisions of Article 11.2 of the Staff Regulations. "

Two. Article 7 (1) is amended as follows:

" 1. As regards the duration of the contract for making available, the provisions of Articles 11.2 and 15 of the Staff Regulations and of their provisions for the development of the employment arrangements for the contract of employment shall be provided for. the contract for the provision, without prejudice to the provisions of Article 12 (3) of this Law as regards any periods of training prior to the actual provision of services. "

Three. Article 10 (2) is worded as follows:

" 2. Temporary work firms may enter into contracts for training and apprenticeship with contract workers to be made available to user undertakings in accordance with the provisions of the contract rules for the contract of employment. training and learning. "

Four. A new paragraph 3a is included in Article 12, with the following wording:

" 3 bis. Temporary work firms which enter into contracts for training and apprenticeship with contract workers to be made available to user undertakings must comply with the training obligations laid down in the Directive. Article 11.2 of the Staff Regulations and their implementing rules. "

Five. Article 11 (2) is worded as follows:

" 2. Where the contract has been concluded for a specified period of time, and in the same cases referred to in Article 49.1 (c) of the Staff Regulations, the worker shall also be entitled to receive financial compensation from the termination of the contract for making available equivalent to the proportional share of the amount which would result from the payment of twelve days ' salary for each year of service, or to that laid down where applicable, in the specific rules applicable. The compensation may be prorated during the term of the contract. "

Final disposition fourth. Amendment of Article 3 of Law 3/2012 of 6 July of urgent measures for the reform of the labour market.

Article 3.2 of Law 3/2012, of 6 July, of urgent measures for labour market reform is amended, which is worded as follows:

" 2. Undertakings which, at the end of their initial or extended duration, transform contracts for training and apprenticeship into indefinite contracts, whatever the date of their conclusion, shall be entitled to a reduction in the quota Social security of 1,500 euros/year, for three years. In the case of women, this reduction will be € 1,800/year.

In the case of workers hired for training and learning and made available to user companies, they will be entitled, on the same terms, to the same reduction when, without a continuity solution, have an indefinite working contract with such workers. "

Final disposition fifth. Amendment of Royal Decree 1529/2012 of 8 November for the development of the contract for training and learning and establishing the basis for dual vocational training.

Royal Decree 1529/2012 of 8 November, for the development of the contract for training and learning and establishing the basis for dual vocational training, is amended as follows:

One. An Article 6a is inserted in the following terms:

" Article 6a. Contracts for training and learning concluded by temporary work enterprises.

Temporary work enterprises may enter into contracts for training and learning with contract workers to be made available to user undertakings in accordance with Article 11 (2) of the Treaty. of the Workers ' Statute and in this royal decree.

In particular, the temporary work undertaking shall be responsible for the obligations relating to the training aspects of the training and learning contract laid down in Chapter II of Title II. The training inherent in the contract may be provided in the temporary work undertaking itself provided that it complies with the requirements laid down in Article 18.4. '

Two. Article 20 (1) is worded as follows:

" 1. The person who holds the undertaking shall have the task of carrying out the work activity, either by taking over the task personally, when he develops his professional activity within the undertaking, either by designating, among his staff, a person who is mentoring; provided that, in both cases, the same holds the appropriate qualification or professional experience.

In the case of contracts for training and learning concluded by temporary work enterprises, the contract for the provision of the temporary work company and the user undertaking shall be designated for the person concerned. the user undertaking which will be responsible for the development of the worker's employment activity and who will act as an interlocutor with the temporary work undertaking for these purposes, and the latter must assume the remaining obligations relating to the tutoring linked to the contract and the agreement for the training activity provided for in the present and next article. "

Final disposition sixth. Incorporation of European Union law.

This law incorporates into Spanish law Directive 2011 /7/EU of the European Parliament and of the Council of 16 February 2011 laying down measures to combat late payment in commercial transactions.

Final disposition seventh. Amendment of the recast of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November.

One. Article 216 (4) is read as

:

" 4. The Administration shall be obliged to pay the price within 30 days of the date of approval of the certificates of work or of the documents certifying the conformity with the provisions of the contract of the goods. (a) to be delivered or services provided, without prejudice to Article 222.4, and if it is delayed, shall pay the contractor, on the basis of the 30-day deadline, the interest on late payment and the compensation for the costs of the In the light of the law of the European Parliament, the Commission has taken the necessary steps to ensure that the against late payment in commercial transactions. In order to take place at the beginning of the time limit for the accrual of interest, the contractor must have fulfilled the obligation to submit the invoice to the relevant administrative register in time and form within 30 days. from the date of actual delivery of the goods or the provision of the service.

Without prejudice to Articles 222.4 and 235.1, the Administration shall approve the certificates of work or the documents certifying the conformity with the provisions of the contract of the goods delivered or services provided within 30 days of the actual delivery of the goods or services, unless otherwise specified in the contract and in any of the documents governing the invitation to tender.

In any event, if the contractor fails to comply with the 30-day deadline for submitting the invoice to the administrative register, the interest accrual shall not be initiated until 30 days after the date of filing of the the invoice in the corresponding register, without the Administration having approved the conformity, if applicable, and carrying out the corresponding payment. '

Two. Article 222 (4) is worded as follows:

" 4. Except in the case of works contracts, which shall be governed by the provisions of Article 235, within 30 days from the date of the minutes of receipt or conformity, the contraaing shall be agreed and notified to the contraaor. of the contract, and shall, where appropriate, be paid the resulting balance. However, if the Public Administration receives the invoice after the date of receipt of the invoice, the period of 30 days shall be counted from the time the contractor presents the invoice in the corresponding register. If the payment of the settlement balance is delayed, the contractor shall be entitled to receive the interest on late payment and the compensation for the costs of recovery under the terms laid down in Law 3/2004 of 29 December, for which the contractor is establish measures to combat late payment in commercial transactions. "

Three. Article 228 (5) is worded as follows:

" 5. The contractor may agree with the suppliers and sub-contractors of payment periods exceeding those laid down in this Article, in compliance with the limits laid down in Article 4.3 of the Law of 29 December 2004 laying down measures to combat late payment in commercial transactions, provided that such a pact does not constitute an abusive clause in accordance with the criteria laid down in Article 9 of Law 3/2004 of 29 December, and that the payment is by means of a negotiable document bearing the exchange rate, the costs of which are discounted or negotiations run in their integrity of the contractor's account. In addition, the supplier or subcontractor may require the payment to be guaranteed by endorsement. "

Four. Paragraph 1 (f) of the additional 16th provision is worded as follows:

f) All acts and manifestations of the will of the administrative bodies or of the bidding companies or contractors which have legal effects and are issued throughout the procurement procedure must be authenticated by an electronic signature recognized in accordance with Law 59/2003 of 19 December, electronic signature. The electronic, computer or telematic means used must be able to ensure that the signature complies with the provisions of this standard.

However, the electronic invoices issued in the procurement procedures shall be governed at this point by the provisions of the special rules applicable to them. "

Five. A new 33rd additional disposition is added with the following content:

" Additional 30th 3rd. Obligation to submit invoices in an administrative register and organ identification.

1. The contractor shall have the obligation to present the invoice which he has issued for the services provided or goods delivered to the relevant administrative register for the purposes of his referral to the administrative body or unit to whom it corresponds. processing of the same.

2. In the documents of administrative clauses for the preparation of contracts to be approved as from the entry into force of this provision, the identification of the administrative body with powers in the field of public accounts, as well as the identification of the contracting authority and the consignee, to be entered on the relevant invoice. "

Final disposition octave. Extra duty.

As not provided for in Chapter I of Title III of this Law, the provisions of the Royal Decree-Law 4/2012 of 24 February, determining the obligations of information and necessary procedures, will be applied. to establish a financing mechanism for the payment to the providers of local authorities, and the Royal Decree-Law 7/2012 of 9 March establishing the fund for the financing of payments to suppliers, as well as the Council Agreement Fiscal and Financial Policy of 6 March 2012 laying down the general lines of a mechanism extraordinary financing for the payment to the providers of the autonomous communities.

Final disposition ninth. Amendment of Royal Decree-Law 7/2012 of 9 March establishing the Fund for the financing of payments to suppliers.

Article 9 of Royal Decree-Law 7/2012 of 9 March 2012 establishing the Fund for the financing of payments to suppliers is amended as follows:

" Article 9. Payment agent.

It will be up to the Official Credit Institute to manage and manage the operations that are designed under this Royal Decree-Law, the accounting of the Fund, as well as other management services. financial and ordinary that the Board of the Fund decides to attribute to it, all through the payment of the corresponding economic compensation. "

Final disposition tenth. Amendment of Royal Decree-Law 21/2012 of 13 July 2012 of liquidity measures of public administrations and in the financial field.

Article 15 of Royal Decree-Law 21/2012 of 13 July 2012 of liquidity measures of public administrations and in the financial field is amended, which is worded as follows:

" Article 15. Retention of the resources of the system of financing of the Autonomous Communities of the common system.

The resources of the system of financing of the Autonomous Communities of the common regime that adhere to this mechanism will respond to the obligations contracted with the State, by means of retention, in accordance with the provisions of the Additional provision of the Organic Law 8/1980 of 22 September of the Financing of the Autonomous Communities. All this without the fulfilment of the obligations arising from the borrowing operations with multilateral financial institutions or the other obligations arising from the operations of financial indebtedness may be affected. referred to in the adjustment plan. "

Final disposition eleventh. Regulatory enablement and regulatory development.

The Government and the ministers of the Ministries of Justice, Finance and Public Administrations, Development, Employment and Social Security, Industry, Energy and Tourism, and Economy and Competitiveness are empowered to dictate, in the field of their respective powers, as many provisions as are necessary for the development and implementation of the provisions of this law.

Final disposition twelfth. Amendment of regulatory provisions.

The amendments which, as from the entry into force of this law, may be made in respect of the regulatory standards which are the subject of amendment thereto, may be effected by rules of the regulatory range corresponding to the rule in which they appear.

Final disposition thirteenth. Amendment of Organic Law 3/2007, of 22 March, for the effective equality of women and men.

The Organic Law 3/2007, of 22 March, is amended for the effective equality of women and men in the following terms:

" One. The second subparagraph of Article 71 (1) shall be deleted. Actuarial factors.

Two. The fifth transitional provision is deleted. Mortality and survival tables. "

Final disposition fourteenth. Amendment of the recast text of the Law on the Management and Supervision of Private Insurance, approved by Royal Decree-Law 6/2004 of 29 October.

The recast text of the Law on the Management and Supervision of Private Insurance, approved by Royal Legislative Decree 6/2004 of 29 October, is amended, adding a new additional provision twelfth with the following wording:

" Additional Disposition 12th. Equal treatment between women and men.

Within the scope of Council Directive 2004 /113/EC of 13 December 2004 on the application of the principle of equal treatment for men and women in access to and their access to goods and services In the calculation of the rates of insurance contracts, differences in treatment between women and men in the premiums and benefits of insured persons may not be established where they consider sex as a factor of calculation. "

Final disposition fifteenth. Entry into force.

This law will take effect the day after its publication in the "Official State Gazette".

Therefore,

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

Madrid, July 26, 2013.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY

ANNEX I

Form part of the General Interest Rail Network:

a) Lines and sections contained in the following table:

Line

VALLADOLID-ag.

210

TARRAGONA.

DAY.

FORD.

SIZE.

OVIEDO.

OVIEDO.

900

944

VICALVARO-CLASSPATH

944

Source	Destination
010	MADRID-GATE OF ATOCHA.	SEVILLE-SANTA FAIR.
012	MADRID-ATOCHA DOOR.	CAMBIATOR ATOCHA.
016	MAJARABIQUE.	MAJARABIQUE CHANGER.
018	BIF. CERRO A/STA. CATALINA.	CTT CLOSED BLACK AV.
020	THE SAGRA.	022
	022
BIF. ALCOLEA CAMBIATOR.
024	YELUJA KM.34, 397.	BIF. WHITELES.
030	BIF. MALAGA-A. V.	MARIA ZAMBRANO.
032	ANTEQUERA-SANTA ANA.	040	BIF.
040 VELASCO TORREJON.	VALENCIA-JOAQUIN SOROLLA.
042	BIF. ALBACETE.	ALBACETE-LOS LLANOS.
050	LIMITE ADIF-TP FERRO.	052	BIF.
052	BIF. JALON PLASENCY CHANGER
054	BIF. IMPERIAL CHANNEL.	BIF. MONCASI.
056	BIF. ARTS OF LleREAD.	BIF. SANUI TORRES.
060	BIF. ZA-DELIGHTS CHANGER CHANGER.	ZA-DELICIAS CHANGER.
066	BIF. CAN TUNIS-A. V.	CAN TUNIS-A. V.
068	AV SETTINGS-WATCH KM.12, 300.	THE GAVILANES-NEEDLE KM. 13,400.
070	BIF. HUESCA.	HUESCA.
072	CTT FUENCARRAL AV.	MADRID-CHAMARTIN CAMBIATOR.
074	FIELD MEDINA CHANGER.	OLMEDO-AV. -AG. KM 133.9.
076	VALDETILLA CHANGER.	BIF. VALDETILLA CHANGER
078	VALLADOLID C. LARGE CHANGER.	VALLADOLID-LARGE FIELD.
080	VALLADOLID-LARGE FIELD.	MADRID-CHAMARTIN.
082	BIF. A GRANDEIRA AG. KM. 85.0.	BIF. COTO DA TORRE.
100	HENDAY/IRUN BORDER.	MADRID-CHAMARTIN.
102	BIF. ARANDA.	MADRID-CHAMARTIN.
104	ALCOENDAS-S. SEBASTIAN DE LOS REYES.	UNIVERSITY-white.
106	HENDAY/IRUN BORDER.	IRUN.
	VALLADOLID-LARGE FIELD.	THE CAREER (CGD)
110	112
112
112	112	MADRID-HENDAYA LINE.	VALLADOLID-argales.
116	THE COTS.
120
BORDER.
FROM THE FIELD.
122	SALAMANCA.	AVILA.
124	SALAMANCA.	126
SLEEP-MOUNT ARANDA		ARANDA DE DUERO-CHELVA (CGD.)
130
132	132	132	132 TUDELA-VEGUIN.	ABLANA.
134	LEON-CLASSIFICATION.	138	BIF.
138	GALICIA.	BIF. BASE LEON.
140	BIF. TUDELA-VEGUIN.	DELIVERED.
142	SOTO DE REY.	BIF. OLLONIEGO.
144	NIEVA SAN JUAN.	ASTURIAS VILLABONA.
146	BIF. VIELLA.	BIF. BLONDE PENALTY.
	TRASONA.	CLOUDY.
150	CREDIT.	SERIN.
	152	VERIFY
		154	CALL.	TUDELA-VEGUIN.
	160	SANTANDER.	PALENCIA.
162	SOLVAY FACTORY (CGD).	SIERRAPING (APD).
164	VILLALOBON STREAM VILLALOBON	MAGAZ.
166	BIF. RUBENA.	VILLAFRIA.
168	VILLAFRIA.	BIF. RUBENA-AG. KM. 377.3.
172	MADRID-CHAMARTIN CAMBIATOR.	MADRID-CHAMARTIN.
174	MEDINA OF THE FIELD.	MEDINA CHANGER IN THE FIELD.
176	VALUES.	178
178 KM 250.2.	VALLADOLID C. LARGE CHANGER.
200	MADRID-CHAMARTIN.	BARNA. -EST. FROM FRANCE.
	TORRALBA.	EBRO BEAVER.
204	BIF. CANFRANC.	CANFRANC.
208	SAN JUAN DE MOZARRIFAR.
TASK.
212	HUESC-NEEDLE KM. 2.3.	BIF. HUESCA HOYA.
214	C. I. M. FROM ZARAGOZA.	THE CARTRIDGE.
216	BIF. PLAZA-AG. KM.1.4.	BIF. PLAZA A-AG.KM.8.7.
218	BIF. PLAZA.	ZA-seater.
220	LLEIDA-PIRINEUS.	L ' HOSPITALET.
222	BORDER LA TOUR DE CAROL-ENVEIGT/PUIGCERDA.	224
	224	224	230
230	230	PLANA-PICAMIOXONS.	REUS.
234	REUS.
	238	238 Table_table_izq"> CASTELLBISBAL-NEEDLES LLOBREGAT.	BARCELONA-MORROT.
240	SANT CALDERS VICENC.	L' HOSPITALET DE LLOBREGAT.
242	MARTORELL-SEAT.	NEEDLE KM. 71,185.
244	NEEDLE KM. 70.477.	NEEDLE KM. 0.500.
246	MOLLET-SANT COST.	CASTELLBISBAL-NEEDLES RUBI.
250	BELLVITGE NEEDLE KM.674.8.	L' HOSPITALET DE LLOBREGAT.
254	AEROMPORT.	THE LOBREGAT PRAT.
260	FIGUERES-VILAFANT.	VLAMALLA.
	BIF. SAGRERA.	BIF. CLOT.
264	MONTCADA-BIFURCACIO.	BIF. AIGUES.
266	BIF. GLPover.	BIF. VILANOVA.
268	BIF. SAGRERA.	BIF. ARAGO.
270	CERBER/PORTBOU border.	BIF. SAGRERA
274	CERBERE/PORTBOU BORDER.	PORTBOU.
276	MACANET-MASSANES.	BIF. SAGRERA
278	THE LLAGOSTA.	BIF. MOLLET KNOT.
280	BIF. MOLLET.	BIF. MOLLET KNOT.
282	JALON PLASENCY CHANGER.	PLASCIA-AG CHANGER. KM.308.6.
284	CIM-AGUJA KM. 337.1.	CIM-AGUJA KM. 0.7.
286	THE CARTRIDGE-NEEDLE KM. 23.3.	THE CARTRIDGE-NEEDLE KM. 351.1.
288	MIRAFROS-NEEDLE KM. 345.6.
290	CIM-AGUJA KM. 337.1.	CAMBIATOR ZA-DELIGHTS
294	BARA-CAMB RODA. ANCHO.	BARA RODA.
298	GIRONA-MERCHANDISE.	BIF. GERONA MERCHANDISE.
	MADRID-CHAMARTIN.	VALENCIA-ESTACIO DEL NORD.
302	CLASSPATH. KM. 146.1.	SAN JUAN ALCAZAR.
304	ALFAFAR-BENETUSSER.	VFSL-AG. KM 1.3
306	SAN VICENTE DE RASPEIG.	S. VICENTE DE RASPEIG-NEEDLE KM.448.
308	ALBACETE-LOS LLanos.	ALBACETE CHANGER.
310	SCRATCH.	VALUE-SANT ISIDRE.
312	CASTILLEJO-ANOVA.	314
	314	XIRIVELLA-L ' ALTER (APD).	VALIDATION-SANT ISIDRE.
318	ALBACETE CHANGER.	ALBACETE-NEEDLE KM. 279.4.
320	CHINCHILLA MONTEAR.AG.KM.298.4.	CARTAGENA.
322	EAGLES.	MURCIA LOADS
324	NEEDLE KM. 0.8.	CARTAGENA.
326	NEEDLE KM. 523.2.	328
	Valencia-a. V. -NEEDLE KM. 396.7.	VALENCIA CHANGER.
330	THE ENCINA.	332
NEEDLE KM. 2.963.	CAUDETE.
334	SANT GABRIEL.	ALACANT-BENALUA (CGD).
336	THE REGULATED.	338
	VALENCIA-JOAQUIN
VALENCIA-JOAQUIN SORELLA.
340	BIF. VALLADA.	XATIVA-NEEDLE KM.47.0.
342	ALCOI.		344
SIZE
346	PORT.		348
SIZE
360	GRANDCHILDREN.	CARTAGENA PZ BAS.
400	SAN JUAN ALCAZAR.	CADIZ.
402	Y-NEEDLE KM. 340.1.	JAEN.
404	Y-NEEDLE KM. 338.8.	Y-NEEDLE KM. 150.5.
406	FINS.	UNIVERSITY OF CADIZ (APD).
408	ALCOLEA-WATCH KM.431.9.	ALCOLEA CAMBIATOR.
410	LINARES-BAZA.	ALMERIA.
	412	DOLLAR.	HUENE-DOLLAR.
414	BIF. ALMERIA.	BIF. GRANTED.
416	MOREDA.	GRANTED.
418	ANTEQUERA-STA. ANA-AGJ. KM.50.4.	ANTEQUERA-STA. ANA-AGJ. KM.48.3.
420	BIF. THE WONDERS.	ALGECIRAS.
422	BIF. UTRERA.	STONE SOURCE.
	GRANTED.	428	ANTEQUERA CHANGER
ANTEQUERA-SANTA ANA-NEEDLE KM. 50.4.
	430	BIF. CORDOBA-THE FIG.	THE PRADES.
	CORDOBA-CENTRAL.	HIGUERON.
434	CORDOBA CHANGER.	SETTINGS.
436	FUENGIROLA.	MALAGA-CENTER ALAMEDA (APD).
440	BIF. ORANGE TREES.	SMELL-term.
	MAJARABIQUE CHANGER.	BIF. ORANGE TREES
444	BIF. SIZE.	HEALTH.
446	BIF. CARTUJA.	CARTRIDGE.
450	BIF. THE NEGRILLA.	BIF. S. BERNARDO.
452	SEVILLE PORT (CGD).	HEALTH.
454	MAJARABIQUE CHANGER.	BIF. SAN JEREMIMO.
	THE HEALTH-NEEDLE KM. 6.2.	THE HEALTH-NEEDLE KM. 10.2.
458	MAJARABI-STATION.	BIF. SAN JEREMIMO.
500	BIF. PLANETARIUM.	ALCANTARA VALENCE.
504	VILLALUENG-YUNCLER.		508
BADAJOZ.	KM. 517.6 (FRONTERA)
510	ALJUCEN.	CACERES.
512	ZAFRA.	SMELL-loads.
514	ZAFRA.	KNIGHTS (CGD) JEREMEZ
516	MERIDA.	ROSALES.
520	BADAJOZ.	BADAJOZ		522	COMMANDS.	524
	524	524 The_table_table_izq"> REAL-MIGUELRA CITY.	BIF. POBLETE.
	PORT PORT.	PORTOLLAN-REFINERY.
528	ALMORCHON.	MIRABUENO
	_TABLE_TABLE_IZQ"> MONFRAGUE.
532	MONFRAGUE-NEEDLE KM. 255.4.	MONFRAGUE-NEEDLE KM. 4.4
600	VALENCIA-STACIÓ DEL NORD.	SANT VICENC DE CALDERS.
602	VFSL-AG. KM. 2.3.	VALENCIA NORTH PORT
604	LES PALES.	PORT OF CASTELLO.
606	VFSL-AG. KM. 1.3.	VALENCIA PORT SOUTH.
608	CLASSPATH VALENCIA-F.S.L.	VFSL-AG. KM 1.6.
	SAGUNT.	BIF. TERUEL.
612	SAGUNT-NEEDLE KM. 28.3.	SAGUNT-NEEDLE KM. 268.8.
614	VALENCIA-NEEDLE STATION A.V.	VALENCIA-JOAQUIN SOROLLA.
620	TORTOSA.	L ' ALDEA-AMPOSTA-TORTOSA.
	622	CLASSPATH. KM. 272.0.	TARRAGONA-CLASSIFICACIÓ.
624	CLASSPATH. KM. 100.4.	TASK.
	INTERMODAL ABANDO IND. SUBJECT.	CASETAS.
702	EBRO CABINS.	704	BIF.
704. RIOJA.	BIF. CASTILLA.
710	ALTSASU.	EBRO BEAVER.
712	BIF. KM.534.0.	BIF. KM.231.5.
	SANTURTZI.	INTERMODAL ABANDO IND. SUBJECT.
722	MUSKIZ.	DESERTU-BARAKALDO.
724	BILBAO MERCHANDISE.	SANTURTZI.
726	BIF. THE BOX.	LINK NEEDLE.
740	PRAVIA.	750
750	GIJON-SANZ CRESPO.	PRAVIA.
752	LAVIANA.	GIJON-SANZ CRESPO
754	SOTIELLO.	PORT THE MUSEL.
756	SOTIELLO LINK NEEDLE.	VERINE LINK NEEDLE.
758	THE MARUTI MERCHANDISE.
TRUBIA.
762	SOTO UDRION.	SAN ESTEBAN DE PRAVIA.
764	TRUBIA.	COLLANZO.
770	VALIDATE THE MARGA.	OVIEDO.
772	LIERGANES.	OREJO.
774	MALIANO (APD).
776	RIBADESELLA port.	RAINED.
780	SANTANDER.	SANTANDER.		782	ARIZ.	HOSPITAL DUMP.
784	LUTXANA-BARAKALDO.	IRAUREGUI.
790	SCRATCH.	THE UNIVERSITY/LION ASSUMPTION.
792	MATALLANA.	THE ROBLA.
794	SAVE.	THERMAL VELILLA
	800	802
	802	802	The BIERZO (CGD) -table_table_izq"> villafranca
804	BETANZOS-INFESTA.	FERROL.
	806	810	810
810	810. CHAPELA.	LEMOS MONFORTE.
812	VIGO-GUIXAR.	BIF. CHAPELA.
814	GUILLAREI.	VALENCA DO MINHO/TUI BORDER.
816	GUILLAREI-AG. KM 141.6.	GUILLAREI-AG. KM. 0.9.
820	ZAMORA.	FIELD MEDINA
822	ZAMORA.	TO CORUNA.
824	ROUND_TABLE_BODY.	SANTIAGO DE COMPOSTELA.
826	MEIRAMA THERMAL POWER.	CERCEDA-MEIRAMA.
828	FAXIL.	PORTAS.
830	BIF. UXES.	BIF. SAN CRISTOBAL.
832	NEEDLE KM. 545.4.	BIF. SAN DIEGO.
834	A CORUNA-SAN DIEGO.	BIF. THE BURG.
836	BIF. LEON.	BIF. RIO BERNESGA.
838	BIF. TORNEROS.	BIF. QUINTANA.
840	CERCEDA-MEIRAMA-AG. KM 000.729.	MEIRAMA-PICARDEL.
842	BIF. RIO SAR.	BIF. A GRANDEIRA AG. KM. 376.1.
MADRID-CHAMARTIN.	MADRID-NEARBY ATOCHA
902	PITIS.	HORTALEZA.
904	BIF. FUENCARRAL.	FUENCARRAL-NEEDLE KM 4.5.
906	FUENCARRAL-COMPLEX.	MADRID-CHAMARTIN
908	HOURS.	AEROPORT-TO-T4.
910	MADRID-ATOCHA LOCAL.	PINAR OF THE ROZAS.
912	THE MATAS.	PINAR OF ROZAS.
914	BIF. CHAMARTIN.	BIF. P. PIO.
916	DELIGHTS.	MADRID-SANTA CATALINA.
920	MOSTOLES-EL SOTO.	PARLA.
	930	MADRID-ATOCHA COMMUTER.	SAN FERNANDO DE HENARES.
932	MADRID-NEARBY ATOCHA.	MADRID-SANTA CATALINA.
934	MADRID-LIBRARY.	BIF. REBOLLEDO.
936	INDUSTRIAL CRISTOBAL.	LOW VILLAVERDE
938	MADRID-NEARBY ATOCHA.	ASSEMBLY MADRID-RECONIAS (APD).
940	O ' DONNELL.	942
LOW-KEY
	942	942
944
946	MADRID-SANTA CATALINA.	LOW VILLAVERDE.
948	VICALVARO-CLASSPATH. WATCH KM.3,007.	BIF. VICALVARO-CLASSPATH.

(b) Existing railway infrastructure in the area of the Ports of General Interest listed below:

-Pasaia.

-Bilbao.

-Santander.

-Gijon-Musel.

-Aviles.

-Ferrol and its ria.

-A Coruña.

-Vilagarcia de Arousa.

-Marin and ria de Pontevedra.

-Vigo and its ria.

-Huelva.

-Seville and its ria.

-Cadiz and its bay.

-Algeciras Bay.

-Malaga.

-Almería.

-Cartagena (which includes the Darsena of Escombreras).

-Alicante.

-Gandia.

-Valencia.

-Sagunto.

-Castellon.

-Tarragona.

-Barcelona.

c) Tramo Figueras-Frontera of the International Section between Figueras and Perpignan.