The rate of services provided by the Nuclear Security Council was created by Article 10 of Law fifteen/thousand nine hundred and eighty, of 22 April. In compliance with the General Tax Law on legal reserve matters, the text itself contains the fundamental precepts on the determination of the taxable amount, taxable person, tax base, tax rate and certain general rules On the other hand, the Commission has decided to put forward a proposal from the Commission to the Council for a proposal from the Ministries of Finance and Industry and Energy to give the necessary development provisions.

With this Royal Decree is made use of the authorization granted, collecting and developing the precepts contained in the Law, while regulating other aspects of the management of the tribute that, not being subject to reservation legal, it is appropriate to have structured in a regulatory text aimed at facilitating its implementation and settlement.

In its virtue, on the proposal of the Ministers of Finance and Industry and Energy, in accordance with the opinion of the Council of State, and after deliberation of the Council of Ministers at its meeting of the 12th of November of a thousand nine hundred and eighty-two, I have:

PRELIMINARY TITLE

General rules

Article one.

Object.-The provision by the Nuclear Security Council of the Services and reports listed in the first chapter of the title first, or, where applicable, the concession, is the subject of the regulated rate in this provision. of the authorizations or licenses specified therein.

Article two.

Regulatory Standards.-The rate will be governed by the provisions of Article 10 of Law fifteen/thousand nine hundred and eighty, of twenty-two of April, of the creation of the Council of Nuclear Security, and, failing that, by Law two hundred Thirty-one thousand nine hundred and sixty-three, of twenty-eight December, General Tax, and other supplementary provisions, as well as those of the present Royal Decree.

Article three.

Territorial scope.-The fee will be applicable throughout the Spanish territory.

TITLE FIRST

Sorting the rate

CHAPTER FIRST

Taxable

Article four.

General rule.-The taxable fact of the fee is the provision by the Nuclear Safety Board of the services, studies, reports, tests and inspection and control activities listed in the two articles next.

Article five.

Services in general.-The following services of the Nuclear Security Council are subject to taxation:

First.-The conduct of studies, reports or inspections which, in accordance with current regulations, condition requests for the placement of nuclear or radioactive installations or which are necessary for the granting of permits or permits relating to the construction and implementation, both provisional and final, of the same.

Second.-Studies and reports required under the law to obtain the closure of nuclear or radioactive installations.

Third.-The tests to be carried out for the granting and renewal of licenses of the operating personnel (Supervisors and Operators) of nuclear or radioactive installations, and of the title of Head of the Protection Service against radiation.

Fourth.-The reports and studies which, according to the law, condition the authorizations for the transport of nuclear substances or radioactive materials.

Fifth.-Studies and reports that are legally enforceable for the granting of authorizations for the manufacture of nuclear or radioactive components.

Sixth.-The studies, reports or tests necessary for the approval of radioactive and packaging devices, packages or capsules.

Article six.

Inspection and control activities.-The following inspection and control activities of the Nuclear Security Council are subject to taxation:

First.-The inspection and control services that need to be carried out in order to ensure as much as possible the proper operation and operation as well as the safety of the nuclear or radioactive installations.

Second.-The inspection and control services for the transport of nuclear substances or radioactive materials.

Third.-The inspection and control services necessary to ensure the proper manufacture of the nuclear or radioactive components.

Fourth.-Inspection and control services in relation to the radioactive devices, packages, packages or capsules already approved.

CHAPTER II

The taxable person

Article seven.

taxable person.-A natural or legal person who applies for any of the authorisations, permits or licences relating to Articles 5 and 6 shall be liable for the fee, or shall be the holder of the activities to which he/she is refers to the previous chapter.

CHAPTER III

Services in general

FIRST SECTION

NUCLEAR FACILITIES

Article eight.

Taxable base.-In the case of services falling within the number one of Article 5, practised in relation to nuclear installations, the tax base of the levy shall be determined by the total and actual amount of the work performed.

Article nine.

Type of charge.-The services referred to in the previous article will be taxed at the rate of zero-coma twenty percent.

Article ten.

Settlement to account.-Settlement shall be made on the basis of the total amount of the work to be carried out at the following times and amounts:

-Ten percent when requesting prior or placement authorization.

-Thirty percent when applying for construction authorization.

-Forty percent at the start of construction.

-Twenty percent when applying for startup authorization.

Article 11.

Facilities of two or more units.-In the case of power plants, if two or more units are installed on the same site and with the same project as the first, for the second and remaining the rate will be reduced to one fifth of the the amount indicated in the previous Article in the case of prior or site and construction authorisations, and a third of the amount to be paid at the beginning of the construction and the authorisation to start it.

Article twelve.

Final settlement.-After the granting of the last permit, final settlement shall be made on the basis of the actual and actual amount of the work carried out, considering as payment of the same the values (a) the date of the date of the date of the application of this Regulation;

For the purposes of the preceding paragraph, the final permit shall be deemed to be the final permit.

If the last permit is not granted, the payments that would have been made in the previous phases will be final.

Article thirteen.

Devengo.-The accrual of the fee shall be understood to be produced at the time successively laid down in Article 10. In the event that the final settlement is to be rotated by difference between the budget values and the actual values, this settlement shall be deemed to be due to the granting of the final operating permit.

SECOND SECTION

RADIOACTIVE INSTALLATIONS

Article fourteen.

Taxable base.-In the services covered by the first paragraph of Article 5 in relation to radioactive installations, the tax base of the levy shall be determined by the total and actual amount of the work performed.

Article 15.

Type of charge.-The services referred to in the previous article will be taxed at the rates indicated below depending on the category of the installation.

First category: Zero comma two percent

Second category: Three-comma two percent.

Third category: Three comma two percent.

Article sixteen.

Settlement to account.-Settlement shall be made on the basis of the total amount of the work to be carried out, in accordance with the corresponding budget, at the time and time indicated, according to the category of the installation:

First Category:

-Ten percent when requesting prior or placement authorization.

-Thirty percent when applying for construction authorization.

-Forty percent at the start of construction.

-Twenty percent when applying for startup authorization.

Second Category:

-Fifty percent when applying for build authorization.

-Fifty percent when applying for startup authorization.

Third Category:

-One hundred percent at the time of applying for startup authorization.

Article seventeen.

Successive installations, extensions, and modification of projects:

-First-category installations. In the case of successive installations on the same site which respond to a project similar to that of the first or when extensions are made, the tax shall be reduced to a fifth of the corresponding amount in the case of prior or site and construction applications, and a third of what is to be paid at the beginning of the construction and in the application for implementation.

-Second and third category installations. In the case of successive extensions or modifications of the original project of a facility to be located on the same site, 50% of the corresponding amount shall be taxed.

Article eighteen.

Final settlement.-After the granting of the last permit, final settlement shall be made, taking into account the actual and actual amount of the work carried out, considering as payment, account of the same (a) the date of the date of the application of the procedure referred to in Article 16;

For the purposes of the preceding paragraph, the final permit shall be deemed to be the final permit.

If the last permit is not granted, the payments that would have been made in the previous phases will be final.

Article nineteen.

Devengo.-The accrual of the fee will be understood to be produced in the times successively established in the article sixteen according to the different categories of the installation. In the event that the final settlement is to be rotated by difference between the budget values and the actual values, this settlement shall be deemed to be due to the granting of the final operating permit.

THIRD SECTION

DECOMMISSIONING AUTHORITIES

Article 20.

Tax base.-In the services covered by the second paragraph of Article 5, the taxable amount of the levy shall be determined by the total amount of the closing budget of the installation concerned.

Article twenty-one.

Tax rate.-The services referred to in the previous article will be taxed at the rate of one percent.

Article 22.

Devengo.-In the closing authorizations the fee will become due at the time of filing the closing request.

SECTION FOURTH

LICENSING AND RENEWING LICENSES AND TITLES

Article twenty-three.

Type of charge.-The tests referred to in the third paragraph of Article 5 shall be taxed at a given quota depending on the category of staff to which they affect and the category of the facilities to which they are Staff, according to the following scale expressed in pesetas:

Installation * Concession License Supervisor and Operator * Concession Title Head Service Protection * License Renewal * Renewal Title *

Nuclear * 100,000 * 100,000 * 13,000 * 13,000 *

Radioactive: * * * * *

First category * 30,000 * 90,000 * 13,000 * 13,000 *

Second and third categories * 12,000 *-* 7,000 *-*

Article twenty-four.

Devengo.-The accrual of the fee will occur at the time of filing of the corresponding evidence.

SECTION QUINTA

TRANSPORT

Article 25.

Type of charge.-The reports or studies referred to in the fourth paragraph of Article 5 shall be subject to the fixed quota of one hundred and five thousand pesetas for each application for transport authorization.

Article twenty-six.

Devengo.-The accrual of the fee will occur at the time of requesting the authorization of the transport.

SECTION SIXTH

MANUFACTURE OF NUCLEAR OR RADIOACTIVE COMPONENTS

Article twenty-seven.

Type of charge.-Studies and reports in the fifth Article 5 number shall be subject to a fixed fee for each application for authorization depending on the classification of the component:

-Nuclear components: Five thousand pesetas.

-Radioactive components: Two hundred and five thousand pesetas.

Article twenty-eight

Devengo.-The accrual of the fee will occur at the time of filing the corresponding application.

SECTION SEVENTH

APPROVAL OF APPLIANCES, CAPSULES, PACKAGES AND PACKAGES

Article twenty-nine.

Type of charge.-The completion of the studies, reports or tests included in the sixth paragraph of Article 5 shall be subject to a fixed quota of five thousand pesetas.

Article thirty

Devengo.-The accrual of the fee will occur at the time of application for the approval.

CHAPTER IV

Inspection and control activities

FIRST SECTION

NUCLEAR FACILITIES

Article thirty-one

Taxable base.-In the inspection and control services covered by the first Article six which are engaged in connection with nuclear installations, the tax base of the levy shall be determined by the value of the annual production of the installation calculated on the basis of the average price of the installation in that time period.

Article thirty-two.

Base reduced.-In the year of the start of the installation, the base will be determined by the value of the production obtained from the day that the activity begins until the thirty-one of December, calculated from the mode as indicated in the previous article.

Article thirty-three.

Type of charge.-The services referred to in Article 30 and one will be taxed with the annual fee resulting from applying the zero-point rate of zero-point five percent on the basis of the articles previous.

Article thirty-four.

Devengo.-The tax will be paid on the thirtieth day of December of each year, and must be authenticated by the taxable person during the following January.

SECOND SECTION

RADIOACTIVE INSTALLATIONS

Article thirty-five.

Taxable base.-In the inspection and control services covered by the first paragraph of Article 6, which are carried out in relation to radioactive installations, the basis of the levy in the case of first-rate installations Fuel cycle category shall be determined by the value of the annual production of the installation, calculated on the basis of the average price of the installation in that time period.

Article thirty-six.

Reduced base.-In the facilities referred to in the previous article, in the year of the start of the installation, the base shall be determined by the value of the production obtained from the day the installation begins. activity up to thirty-one December, calculated as indicated in the same.

Article thirty-seven.

Type of charge.-Inspection and control services falling within the first number of Article 6, which are carried out in relation to radioactive installations, shall be subject to a fixed annual quota, depending on the category of the installation, according to the following scale:

First category. Fuel cycle facilities: The amount resulting from applying the zero-point type zero-point two percent, on the basis noted in the above articles.

First category. Other facilities:

-Four hundred and twenty-five thousand pesetas.

Second Category:

-One hundred and twenty-five thousand pesetas.

Third Category:

-Eighty-five thousand pesetas.

Article thirty-eight.

Reduced quotas.-In the case of fixed quotas referred to in the previous Article, when the operation or operation of the plant has begun after the first day of July, the year of the beginning of the The activity shall be paid only fifty per cent of the quota.

Article thirty-nine.

Devengo.-The accrual will take place on the thirtieth and one of December of each year, and must be autoliquid by the taxable person during the month of January following.

THIRD SECTION

TRANSPORT

Article forty.

Type of charge.-The inspection and control services in the second part of Article 6 will be taxed for each transport with a fixed quota of 100 thousand pesetas for nuclear substances, and ninety thousand Pesetas for radioactive materials.

Article forty-one.

Devengo.-The accrual of the levy will occur at the time of the start of the transport. The taxable person shall inform the Council of the purpose of carrying out the transport, for the purpose of carrying out the corresponding liquidation.

SECTION FOURTH

MANUFACTURE OF NUCLEAR AND RADIOACTIVE COMPONENTS

Article forty-two.

Taxable base.-In the inspection and control services covered by the third paragraph of Article 6, the tax base of the levy shall be determined by the cost of the component.

Article forty-three.

Type of charge.-The services referred to in the preceding article shall be taxed at a fixed annual fixed fee depending on the nature of the component:

-Nuclear components: Two percent.

-Radioactive components: One percent.

Article forty-four.

Devengo.-The accrual will occur at the time of the delivery of the equipment to the customer. The taxable person shall be informed by the taxable person of the moment for the purposes of the relevant liquidation.

SECTION QUINTA

APPROVAL OF APPARATUS, PACKAGING, PACKAGES OR CAPSULES

Article forty-five.

Type of charge.-The inspection and control services within the fourth paragraph of Article 6 will be taxed at an annual fixed quota of eighty-five thousand pesetas.

Article forty-six.

Reduced quota.-In the event that the appliances, packaging, packages or capsules which are inspected for approval have begun to be manufactured after the first day of July, they shall be paid only for the year of the beginning of the Fifty percent of the quota.

Article forty-seven.

Devengo.-The accrual will occur on the thirties and one of December of each year

TITLE II

Rate Management

Article forty-eight.

Managing Body.-The clearance of the fee, except in the case of self-validation provided for in Articles 30 and 4 and 30 and nine, shall be carried out by the Nuclear Safety Board.

The liquidation will be carried out in an official model form, approved by the Ministries of Finance and Industry and Energy, and will be notified to the taxable person for income.

Article forty-nine.

Deadlines for admission.-The income of the settlements rotated by the Nuclear Security Council shall be made within the periods specified in the number two of Article 20 of the General Rules of Collection, and that of the (i) self-assessment in the case referred to in Article 50 and one below.

In the cases regulated in the fourth, fifth and seventh sections of the third chapter, and in the third part of the fourth chapter, the income of the levy must precede the performance of the tests or the provision of the services respective. To this end, the Council shall turn the corresponding liquidation, not taking the request of the interested party in the first three cases, nor being able to start the transport in the fourth, without the justification of the entry.

Article fifty.

Place of income.-The income, both in the settlements rotated by the Council and in the autoliquidations, may be made directly in the Box of the Delegation of Finance corresponding to the tax domicile of the subject by the means admitted, by the General Rules of Collection, or by collaborating entities.

Article fifty-one.

Autoliquidations.-The fee shall be autoliquid by the taxable person in the cases referred to in the first paragraph of Article 6.

The interested party will complete the corresponding declaration-settlement form according to approved model, and will make its presentation within the month of January of each year.

The Nuclear Security Council, in view of the copy of the declaration-settlement referred to in the following Article, may rectify the errors of fact which it warns, by practicing, where appropriate, the settlement of the where applicable, with the same effects of the liquidations referred to in Article 40 and eight above.

Article fifty-two.

Referral to the Council.-The form of the form for liquidation by the Council and for self-settlement shall have a copy to be submitted to the Council, which at the time of entry, and with due diligence shall be returned to the interested party along with the payment card. The presentation of this copy may be made by sending a certified mail.

Article fifty-three.

Information and collaboration.-The Nuclear Security Council may require the taxable persons of the fee for the information and documentation necessary to carry out the corresponding liquidations.

You may also require the taxable person to justify the entry of the fee into the Treasury by filing a corresponding payment card.

Article fifty-four.

Inspection.-Inspection of the regulated rate in this provision is entrusted to the Financial and Tax Inspectors of the State.

Article fifty-five.

Legal regime.-The acts of management of the tax will be used in the economic-administrative way and, where appropriate, in the administrative-administrative procedure.

TITLE III

Rate Target

Article fifty-six.

Affecting the fee.-The full rate of return will be affected, on a specific basis, to cover the costs of the provision of the service by the Council.

For the purposes of the preceding paragraph, once the amount of the levy is entered into the Treasury, the corresponding organs of the Ministry of Finance shall periodically issue the appropriate payment terms to the of the Council.

FINAL PROVISIONS

First.-This Royal Decree shall enter into force on the day following that of its publication in the Official Journal of the State, without prejudice to the provisions of the transitional provisions.

Second.-The Ministries of Finance and Industry and Energy are authorized to make provisions for the development of this Royal Decree in the field of their respective competences.

TRANSIENT PROVISIONS

First.-The rates regulated in this Royal Decree will begin to become due to the realization of the taxable facts once the Nuclear Safety Council has been constituted.

Second.-Notwithstanding the provisions of the foregoing provision, in the case of applications for authorizations, permits or licences issued prior to the Council's constitution, but in the processing of which they must be made, once constituted, the studies, reports or evidence which constitute the taxable fact of the Rate, it shall become due in accordance with the provisions of this Royal Decree.

Third.-Nuclear and radioactive installations that have obtained prior to the Council's constitution some of the authorizations, licenses, or permits established in the current regulations, will only motivate the payment of those provisional liquidations in respect of which the accrual, in accordance with the provisions of this Royal Decree, is understood to have occurred after the Council's constitution, and, where appropriate, that of the final final settlement.

Fourth.-In the case of nuclear and radioactive installations that they would have obtained prior to the constitution of the Nuclear Security Council, authorizations, licenses or permits that have been granted after their (a) the establishment of taxable facts, and whose final operating permits would have been granted after the said Council constitution, only the final settlement of the difference shall be carried out between the updated initial budget values that would have been due in the interim settlements, and the total and effective value of the works carried out after the Council's constitution.

Given in Madrid to twelve of November of a thousand nine hundred and eighty-two.-JUAN CARLOS R.-The Minister of the Presidency, Matias Rodríguez Inciarte.