Law eighty-two/a thousand nine hundred and eighty, of thirty December, on energy conservation, has in its articles eleven, twelve, thirteen and additional provision first, paragraph one a series of benefits of nature Tax, financial and economic for all natural or legal persons who undertake activities as referred to in the different paragraphs of the second article and intend to achieve one of the purposes referred to in the Article first.

The deep energy crisis that our country is going through, motivated by the heavy dependence on oil as a primary source of primary energy, as well as the high price reached by it, make It is essential to urgently undertake all those actions which can help to achieve the aims of the Law, and it is therefore necessary to lay down rules which, in accordance with the provisions of the law, provide for and facilitate all those who wish to avail themselves of the benefits indicated by the quickest processing of their petitions.

Article 15 attributes to the Ministries of Economy and Trade and the Ministry of Finance, the competence for the processing of the file for the granting of benefits, while Article 6 gives the competence to inform The Ministry of Industry and Energy will be responsible for their energy technical aspects.

Making use of the provisions of the second additional provision, on the proposal of the Ministers for Economic Affairs and Trade, Finance, Industry and Energy, and Agriculture, Fisheries and Food, in agreement with the State Council and deliberation of the Council of Ministers at its meeting of the day five of March of a thousand nine hundred and eighty two, I have:

Article first. -One. The benefits which may be granted to the competent or legal persons who undertake any of the activities listed in the second article of Law eighty-two/thousand nine hundred and eighty shall be as follows:

A. Prosecutors

(a) Reduction of fifty percent of the base in the acts and contracts relating to the borrowings issued by the Spanish companies and the loans that they have with international organizations or with banks or Financial institutions where the funds thus obtained are intended to finance new real investments for the purpose of energy saving or self-generation of electricity.

b) Under the provisions of Article 25 (c) one, of the Law sixty-one/thousand nine hundred and seventy-eight, of twenty-seven December, of the Corporate Tax, a bonus of ninety-five per cent of the (a) a quota corresponding to the yields of the borrowings which they issue and the loans they have made with international bodies, or with foreign banks and financial institutions which do not have permanent establishment in Spain; (a) where the funds thus obtained are intended to finance exclusively investments with energy saving or self-generation of electricity.

c) Under the provisions of Article 13 (f) two of the Law sixty-one/thousand nine hundred and seventy-eight, of 27 December, of corporation tax, the depreciation of the facilities shall be deemed to be (a) to be replaced or the losses incurred in its disposal, in accordance with a plan freely formulated by the beneficiary undertaking, fulfil the requirement of effectiveness.

d) The investments made by the companies included in the second article of Law eighty-two/thousand nine hundred and eighty and whose objectives are within the meaning of the first article of the aforementioned Law, will have the same consideration of those provided for in Article twenty-six of the Law on Corporate Tax on what is applicable to them. This deduction will be adjusted in all the details of its application to the regulations of the Companies Tax Act.

e) Waiver of the tax license of the Industrial Tax to give place to the realization of activities included in Law eighty two/thousand nine hundred and eighty during the first five years of the accrual of the tribute.

f) Reduction of up to ninety-five percent of the General Tax on Business Traffic, tariff duties and Internal Gravel Compensation Tax that will tax the importation of equipment and tools necessary for the implementation of the installations and activities provided for in Law 80 and two/thousand nine hundred and eighty, prior to the report of the Ministry of Industry and Energy in which it is established that such non-ec goods manufacture in Spain.

B. Financial.

(a) preferential access to official credit, the amount of which will be devoted exclusively to the financing of the investments provided for in Law 80 and two/thousand nine hundred and eighty.

(b) Inclusion in the compulsory investment coefficient laid down in the fourth additional dictation of Law thirteen/thousand nine hundred and seventy-one, of 19 June, of the representative effects of loans granted by the Banks for the establishment, extension or reform of facilities for the generation of electric power, the use of alternative energy sources or the reduction of energy consumption.

C. Grants.

(a) Subsidy of up to thirty percent of the investments that involve the carrying out of research work related to the objectives of Law eighty-two/thousand nine hundred and eighty, provided that they can be generalized to other industries or enterprises and to ensure the dissemination of the results obtained.

b) For owners of installations for the use of solar energy for the production of hot water and air conditioning, grants based on the surface of solar collectors, provided they are approved by the Public Administration and have a minimum guarantee of three years, and in accordance with the conditions for the grant to be fixed annually in the General Budget Law of the State.

D. Forced expropriation.

Compulsory expropriation of the goods and rights necessary for the establishment c extension of the facilities referred to in Article 14 of Law 80 and two/a thousand nine hundred and eighty, to whose effect it shall be understood declared the public utility of the same, as the case may be, from the moment of the subscription of the agreement with the administration or the approval by the latter of the corresponding project of autogenerator installation.

Two. The benefits scheme will only be applicable in relation to those facilities or part of the same strictly indispensable for the self-generation of electricity, reduction of energy consumption, use of energy sources alternatives and production of hydroelectric power with a maximum power of five thousand KVA.

Article 2. -One. The Ministry of Industry and Energy, through the Energy and Mineral Resources Commissioner, will be the Competent Body for

a) To study and approve, where appropriate, the energy technical aspects contained in the applications for benefits and files related to Law eighty-two/thousand nine hundred and eighty.

b) Report the application files for the benefits to which the aforementioned law originates.

(c) Review and approve, where appropriate, the technical projects and the authorizations that originate as a result of the aforementioned Law, as well as the inspection of the projects and works, without prejudice to the competences of others Ministries.

(d) Dictate technological standards for the rational use of energy.

e) Coordinate the policy of technical and scientific research related to the objectives pursued by this Law, and that it be carried out by any Agency or Company dependent on the State Administration or are welcomed to the benefits of it.

Two. It also corresponds to the Ministry of Industry and Energy:

(a) Determine the price of the excess energy that the self-generators and, where appropriate, the holders of non-distributor hydroelectric concessions transfer to the supplying companies.

b) Set the conditions and form of receipt of the supply to the autogenerators in the event of failure of their system.

c) To point out the regulatory limits referred to in Article 9, point one of Law eighty-two/thousand nine hundred and eighty, of thirty December.

d) to determine the general criteria to be met by the compensation in the concerted production scheme.

e) Establish the additional reduction in the price of the energy delivered by the autogenerator, as well as the one that proceeds when the energy does not conform to the levels foreseen in the concerted production program.

(f) The processing and resolution of the sanctioning files, without prejudice to the competence of the Ministries of Economy and Trade and Finance to process the case of return for non-compliance with the rules.

g) Dispose the way in which the inspection and monitoring of installations and activities should be carried out.

Article 3.-One. In order to benefit from the benefits referred to in the first article of this Royal Decree, except for cases (d), (e), (i), of the second article of Law 80 and two/thousand nine hundred and eighty, relating to dwellings and equipment of domestic uses, the A convention of those provided for in the second article, number seven, of the Law of State Contracts shall be signed with the Administration. This convention shall contain:

a) Establishment or installation referred to in the convention.

b) Description of the investment or research technical project.

c) Energy saving forecasts.

d) Investments to be carried out and programme thereof.

e) Determination of current and planned levels of production or activity, and of the amounts of energy employed per unit of product obtained or activity achieved.

f) Benefits granted by the Administration.

(g) Obligation to prevent potential third parties from the establishment or installation included in it, that they will automatically be subrogated to the rights and obligations arising out of the convention.

h) Period of duration.

i) Percussion, in your case of the energy savings obtained in the cost of the product.

Two. The agreement will be signed on behalf of the State Administration by the Energy and Mineral Resources Commissioner or person to whom it delegates, and it will be transferred to the Ministries of Finance and Economy and Trade.

Article 4.-One. The Administration may unilaterally settle the Convention when the other party fails to fulfil its obligations. The decision of the Convention for that cause shall determine the loss of the benefits granted and the immediate repayment of the aid received, where appropriate, from the relevant interest, without prejudice to the penalties provided for the provisions of Article 14.

Two. In any other case of resolution, it will be in general in the law of the State Contracts.

Article 5.-The Administration may require companies or sectors of high energy consumption, or in which a performance improvement or a replacement of fuel may be achieved in the light of the general interest of the country, the formulation of a plan for saving and conserving energy. Such a plan, once approved by the Administration, shall serve as the basis, where appropriate, to the Convention referred to in Article 3.

Article 6.-One. The owners of the facilities for the use of solar energy for obtaining hot water and air conditioning, as defined in the second article of Law 80 and two/thousand nine hundred and eighty, will be able to obtain grants in the surface function of solar collectors, approved by the Public Administration and with a minimum guarantee of three years.

Two. Similar subsidies for the energy equivalent of solar collectors may be obtained by the owners of facilities for the use of other alternative energies, provided that they are also approved by the Administration.

Three. The grant of grants shall be in accordance with the conditions laid down annually by the General Budget Law of the State.

Article seventh.-One. The applications for benefits shall be made to the Minister of Industry and Energy and shall be filed in the Provincial Directorates of the Ministry, and in them, in addition to the requirements laid down in the Law of Administrative Procedure, the activity or action to be carried out and the benefits that are requested with quantified expression of the same.

Two. The request shall be accompanied, where appropriate, as appropriate, by a project for a new installation or modification of the existing one, or a technical or scientific research project, with which it is intended to achieve any of the purposes identified in the Article 1 of the Law.

Article 8.-One. The project shall be submitted in triplicate and shall be signed by an optional competent and endorsed by the Official College to which it is attached, comprising at least the following paragraphs:

a) Description of the investment or research technical project.

b) Energy saving forecasts.

c) Investments to be carried out and program thereof.

d) Determination of current production or activity levels and of the quantities of energy used per unit of product obtained or of activity achieved.

e) Budget.

Two. The extract shall also be enclosed by triPlicate, which shall contain:

a) The name or social reason and address of the petitioner,

b) Social capital.

c) Description of the investment and its location.

d) Detail of the investments to be made, program of the same, with concretion of the goods of equipment and tools to be imported directly by the owner of the operation.

e) Description of the activity that motivates the request for the benefits and the place in which it is to be carried out.

f) General Budget.

g) A copy of the balance sheet and the results of the last fiscal year.

Article ninth.-One. The Provincial Directorate of the Ministry of Industry and Energy will examine the application and documents submitted, requiring. where appropriate, the person concerned to submit any clarifications which he considers appropriate within 10 days.

Two. If it is activities that according to the Decree-Law of one of May of one thousand nine hundred and seventy two, and Decree of fifteen of March of a thousand nine hundred and seventy three, are of competence of the Ministry of Agriculture, Fisheries and Food Request for a report from the Provincial Directorate of the Ministry.

In case of activities or public services of competition of other ministerial department will be requested report of the Provincial Direction of the respective Ministry.

Three. After completion of the dossier, the Provincial Directorate of the Ministry of Industry and Energy will transmit two copies of the project, together with the three copies of the extract, accompanied by its report, to the Commissioner for Energy and Mineral Resources, through the Directorate-General for Energy.

Article 10.-One. Having received the dossier from the Energy and Mineral Resources Commissioner, the Commission will examine and approve, where appropriate, the technical-energy aspects contained in the above dossier, informing it of the application for the granting of benefits. Tax and financial. When these benefits are not requested, the Minister for Industry and Energy shall propose the resolution to be taken.

Two. If financial or fiscal benefits are requested, the Commissioner for Energy and Mineral Resources will forward a copy of the extract, together with her report and the nature of the benefits, to the Ministries of Finance and the Economy and Trade, in order to resolve the granting or refusal to the Company requesting the benefits to be granted.

Three. The effectiveness of the grant of the benefits shall be conditional upon the formalisation of the agreement referred to in the third article.

Item 11th.-One. The owners of installations for the use of solar energy for the production of hot water and air conditioning, as defined in the second article of the Law, paragraphs (g), (i), and which comply with the technical requirements of the The Ministry of Industry and Energy will be able to apply for the corresponding subsidy by way of presentation in the Provincial Directorates of the Ministry of Industry and Energy of Instance by quadrupling, to which the guarantee of operation of at least three years for both the solar collectors and the works of installation of the entire system.

Two. The Provincial Directorates of the Ministry of Industry and Energy shall have the necessary inspections to verify compliance with the abovementioned technical requirements and shall issue, where appropriate, the appropriate certification of the the accuracy of the data recorded in the instance and the fulfilment of the above requirements, referring the documentation in triplicate to the Directorate-General for Energy.

Article 12.-Failure to comply with the rules on the tax benefits contained in Law 80 and two/thousand nine hundred and eighty, of 30 December, will be governed by the provisions of the General Law Tax and Law fifty-thousand nine hundred and seventy-seven, of one of November.

Article 13.-The infringements in the field of energy conservation are classified as minor, serious and very serious.

One. They are minor character violations:

(a) Failure to comply with the obligations assumed in the Convention when they are strictly formal and do not affect the achievement of their objectives and objectives.

(b) Non-performance of investments within the prescribed time-limits, where the delay is not more than half of the time limit initially envisaged, and the remaining obligations assumed have been met.

c) Failure to comply with the obligation to provide data and reports to the Administration.

Two, These are serious character violations:

(a) Those provided for in paragraph (a) above, where non-compliance is not of a purely formal nature and affects the achievement of the purposes and objectives of the Convention, and does not constitute a breach of a standardized infringement as serious.

(b) The offences referred to in subparagraph (b) of the preceding number, where the delay is greater than half the time limit or are met with non-compliance with other obligations assumed.

c) Be reincident in the breach of the obligation to provide data and reports to the Administration.

d) Unjustified declines in total production for the sole purpose of fulfilling the concerted energy saving programme.

e) The violation by the electric company supplying the rights recognized in the eighth article of Law eighty-two/thousand nine hundred and eighty, of thirty of December, to the autogenerators and, if necessary, to the owners of non-distributive hydroelectric concessions.

(f) Non-compliance by self-generators and non-distributor hydroelectric concession holders with the obligations laid down in Article 9 of that Law.

Three. These are very serious character violations:

(a) The use of aid and credits granted for other purposes other than those provided for.

b) The perception of profits without making the investments for which those were granted.

c) Falsification or alteration of invoices, contracts and documents, for the purpose of overvaluing investments and falsification of results on energy yields and consumption, without prejudice to liability criminal proceedings in which such acts may incur.

d) The refusal or obstruction of the investigative action of the Administration.

Article 14.-One. The infringements referred to in the previous Article shall be sanctioned as follows:

(a) In the case of minor infractions, with fines of the 20th to tenth of the amount of the benefits with a minimum of twenty-five thousand pesetas.

(b) In the case of serious infringements, the fines shall be one-tenth of the amount of the profits, with a minimum of one hundred thousand pesetas.

(c) In the case of very serious infringements of a very serious nature, the fine of half of the profits will be punished, with a minimum of five hundred thousand pesetas.

Two. The tax benefits and grants shall be estimated at the amount of the liquid. To that end, the Ministry of Finance, acting on a request from Industry and Energy, shall communicate the amount of the tax benefits to be used as a basis for determining the penalty to be imposed.

Three. For the purposes of determining the amount of financial benefits to be used as a basis for the calculation of the penalties to be imposed, the Ministry of Economy and Trade, at the request of Industry and Energy, shall indicate that amount.

Four. The maximum limit of the fine will be ten million pesetas.

Five. The sanctioning files shall be instructed in accordance with the procedure laid down in Chapter II of Title VI of the Law on Administrative Procedure, and shall be competent to resolve them:

to the Director General of Energy when the fine does not exceed one million pesetas.

(b) The Commissioner for Energy and Mineral Resources, where the amount of the fine does not exceed 5 million pesetas.

c) The Minister of Industry and Energy, amounting to up to ten million pesetas.

Item 15th. -One. Infringements in the field of energy conservation may give rise to the obligation to return the grants received or the amount of tax rebates and benefits which would have been granted, and to pay the basic interest of the Bank of Spain.

Two. They may also be cause to review the interest rate and other conditions of the official credit operations, the institutions concerned being able to apply the market interest rates and other operations of the operations themselves. (i)

FINAL PROVISIONS

First.-The Ministries of Economy and Trade, Finance, Industry and Energy, and Agriculture, Fisheries and Food are empowered to dictate the additional provisions required for the development and implementation of the Royal Decree.

Second. -This Royal Decree will enter into force on the day following its publication in the Official Journal of the State.

Given in Madrid to March 5, a thousand nine hundred and eighty-two.-JUAN CARLOS R.-The Minister of the Presidency, Matias Rodríguez Inciarte.