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

Budget stability and structural reforms are the two main pillars of the government's economic policy. A policy which, as has been recalled in the most recent rules adopted by the Council of Ministers, has an inescapable objective: to boost the growth and job creation of the Spanish economy in order to guarantee the welfare of the citizens, create opportunities for entrepreneurs and offer a more prosperous, just and supportive perspective for the future.

Since the beginning of the Legislature, Government policy on employment, social security and migration is responding to clearly identified objectives:

First, to carry out a thorough modernisation of labour law in the service of job creation and to promote greater stability and greater internal flexibility in companies. A structural reform of our work framework, which has been implemented by Law 3/2012 of 6 July, on urgent measures for the reform of the labour market.

Secondly, the necessary sustainability of the Social Security system and the insurance and maintenance of unemployment benefits, as fundamental pillars of our Welfare State.

Third, the option decided by legal, orderly, responsible and employment-related immigration.

Fourth, the achievement of greater efficiency and effectiveness in public management, and more and better employment, social and employment policies, with necessarily more austere budgets.

Taking these objectives into account, this Law includes a comprehensive set of measures to combat irregular employment and social security fraud.

II

The approval by the Council of Ministers of 27 April 2012 of a Plan to combat irregular employment and social security fraud for the period 2012-2013 should be understood as the natural and necessary complement to the the above objectives and the law on measures to prevent and combat tax fraud.

The maintenance of the welfare state's own social policies, which is another of the government's main objectives, requires improving efficiency and efficiency in the management of public revenue and expenditure, and extension, that all those who have rights granted to them by the legal system are loyal and strictly compliant, also in the social sphere.

In a context of budgetary stability and the financial sustainability of public administrations, it is clear that action to tackle certain behaviour must be intensified. The Commission's proposal for a Council Directive on the approximation of the laws of the Member States relating to the approximation of the laws of the Member States relating to the protection of the environment and the environment entrepreneurs and self-employed workers who meet their legal obligations. Irregular economic and employment situations are always reprehensible and must be the subject of permanent persecution by the public authorities, which must strengthen the instruments of control at a juncture such as the current one. These conduct and these situations threaten the principle of solidarity among all Spaniards and must be combated with all available instruments, so that the rule of law is put to the service and represents the strongest guarantee. of our social state.

As the European Commission has highlighted, submerged employment is a "supposed extreme segmentation of the labour market" as it abates workers to a continuous spiral of loss of their rights-to prevent their promotion personal and professional, including the right to training and retraining-and, on the other hand, it generates significant damage to social security systems, both for non-paid dues, and for the payment of benefits.

These are the reasons for the approval of a Plan to combat irregular employment and social security fraud for the period 2012-2013. This Plan includes, on the one hand, organizational measures from the administrative point of view, and, on the other, the adoption of normative measures, such as the approval of this Law and the corresponding Organic Law amending the Organic Law 10/1995, of 23 November, of the Penal Code, which introduce the necessary reforms of the legal framework in force. The Plan has the following objectives:

1. To promote the outcropping of irregular employment, with a regularizing effect of the working conditions and the generation of economic resources to the Social Security System for the payment of social contributions.

2. To correct the obtaining and enjoyment of unemployment benefits in fraud, particularly in those cases in which fictitious companies are constituted in order to be able to access those or where they are compatible in a way irregular their perception with the job as an employed or self-employed person.

3. To avoid possible fraudulent situations, mainly in cases of lack of high social security of workers who effectively provide services in companies, in the access and perception of other benefits of the Social Security System.

4. Combat the improper application of bonuses or reductions in business quotes to Social Security.

In order to contribute to the achievement of these objectives, this Law introduces amendments to the existing legal norms for the fight against irregular employment and fraud against Social Security. A regulatory framework that has become obsolete in certain respects and which has long needed to define in terms more appropriate to the current reality the requirement of criminal, administrative and labour responsibilities, the regime of infringements and sanctions in the social order and the actions and procedures developed by the Labour and Social Security Inspectorate.

Without prejudice to the existence of a determined action by all public administrations and the whole of society to correct these irregular and fraudulent conduct and situations, the actions of the Inspectorate Labour and Social Security, particularly in its field of inspection in the field of social security and the irregular economy, are a fundamental instrument for achieving the objectives outlined above.

In line with the most recent recommendations of the European Union, in accordance with the international conventions of the International Labour Organization and with the current legal framework derived from Law 42/1997, of 14 November, Computer of the Inspection of Labour and Social Security, and for its deep knowledge of the reality of our business fabric and of our labour market, the Inspection of Work and Social Security must lend today with more intensity of the public service which corresponds to it in the exercise of the enforcement of the rules of social order and the requirement of the relevant responsibilities.

A social and democratic state of advanced law such as Spain means solidarity and firmness at the same time. Solidarity with certain contingencies such as unemployment or retirement and with those who are experiencing situations of social need. Firmness with those who do not comply with legally defined obligations and which affect social coexistence so negatively. Solidarity and firmness are the best way to fully preserve the labour and social rights recognised in our Constitution and in the laws and which constitute the essence of our welfare state. Labour and social rights, the preservation of which is the main object of this Law.

III

The Law is structured in five articles, which includes the modification of different rules in force to enable the detection of irregular employment and social security fraud, as well as the sanction and correction of the same.

The article first includes the modification of article 42 of the recast of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995, of March 24, in order to enable the joint responsibilities in the case of business subcontracting, by extending the period of such a requirement from one to three years, given that the current regulation makes its effectiveness very difficult.

The second article includes an amendment to Article 31 (4) of the Recast Text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June. There have been situations in which, in practice cases of small settlement which have been dealt with by the responsible person, his credit has made a significant reduction in the amount of the penalty. In application of the principle of proportionality as set out in Article 131.2 of Law No 30/1992 of 26 November 1992 on the legal system of public administrations and the common administrative procedure, under which the establishment of pecuniary sanctions must provide that the commission of the offences established is not more beneficial to the offender than the compliance with the rules infringed, it is necessary to reform article 31.4 of the recast text of the General Law of Social Security.

This second article also includes a business obligation in Article 230 of the recast text of the General Law on Social Security, addressed to the communication to the managing body of the unemployment benefit, with prior to their production, of those variations in the schedule initially envisaged, in cases of suspension of work contracts, or of their schedule details, in the case of reduction of working hours.

In addition, the additional thirtieth provision of the recast text of the General Law on Social Security is amended in its first paragraph, replacing the reference made to paragraph 15 by paragraph 9 of the 51 of the Staff Regulations, concerning the obligation to subscribe to a special convention for the cases of cases of employment regulation of undertakings which are not subject to insolvency proceedings, since after the entry into force of the Decree-law 3/2012 of 10 February, of urgent measures for the reform of the labour market, is in that paragraph where the obligation to subscribe such a special convention is regulated.

The amendments to Law 42/1997 of 14 November, authorising officer of the Labour and Social Security Inspectorate, which are included in the third article, are aimed at facilitating the work of the Labour and Safety Inspectorate. Social in terms of access to instruments and databases of such utility as the Unified Index of Notaries and to increase the duration of the duration of the verification actions prior to the sanctioning or liquidatory procedure. All this is done in order to enable the Labour and Social Security Inspectorate, without the rights of the citizens, to carry out its tasks better by obtaining results of greater quality and effectiveness, and without prejudice to the established in the Organic Law 15/1999 of 13 December on the Protection of Personal Data. Furthermore, the obligation laid down in Article 5 (4) of the Organic Law shall not apply to the exercise of the inspector's performance.

In this regard, a new paragraph is introduced in Article 9 of Law 42/1997 of 14 November, in which the obligation to cooperate with the Labour and Social Security Inspectorate by mutual societies is regulated. social security, in relation to the alternative functions that they perform to the Special Regime of Social Security of Workers for the Account of Own or Self-Employed.

An additional new provision is included in Law 42/1997 of 14 November 1997 on notifications by electronic, computer or telematic means.

The fourth article includes the amendments to the Recast Text of the Law of Infractions and Sanctions in the Social Order, approved by Royal Legislative Decree 5/2000 of 4 August.

This Law requires an adaptation to the terminology used in Law 26/2011 of 1 August, adapting regulations to the International Convention on the Rights of Persons with Disabilities, and by Community legislation and international to refer to persons suffering from some kind of disability; in this sense the term disabled by the person with disabilities is replaced in Article 15.3 of the aforementioned Law.

This type of infringer, on the other hand, concerning the failure to comply with the legal obligation to reserve jobs for persons with disabilities or the application of their alternative measures of an exceptional nature receives a specific treatment in relation to graduation in the new wording of article 39.2 of the Recast Text of the Law of Infractions and Sanctions in the Social Order, approved by Royal Legislative Decree 5/2000 of 4 August.

Another adaptation that is necessary has to do with discriminatory conduct in access to employment, and any reference to the interpretation of the prohibition of discrimination should be removed from the offending type. This is a very good example of the situation in the European Union, which is a very good one for us. In this respect, the ratings of favourable or adverse to these behaviours are removed from Article 16 (2).

The Law of Infractions and Sanctions in the Social Order also requires certain adjustments to bring certain types of social security offenders into line with the control of security fraud. Social to the regulatory changes operated, as well as to improve the mechanisms of ancillary sanctions.

In this regard, Article 21 (4) of the said legal text is amended, making it explicit that the employer must notify the relevant entities of the data, certificates and other information in an explicit manner. statements that they are required to provide.

In addition, new wording is given to Article 21 (5) of that Law, including as a minor infringement the non-communication of any change in the association or accession documents for the coverage of contingencies. and not just professionals.

In addition to this, the concept of "extraordinary situation of the company" is replaced by Article 22 (3) of the above standard by a list of the assumptions that are considered to be included in those terms, in the interests of the the principle of legal certainty, establishing that the lack of entry of quotas must be obeyed or produced as a result of a declaration of insolvency, cases of force majeure or requests for adjournment made prior to the start of the action of the Labour and Social Security Inspectorate, unless it has been Refusal resolution.

A new reference to the transmission by those who are obliged or accepted for the use of systems by computer, electronic or telematic means, of the company certificate, is incorporated in Article 22 (6) of the the type of infringement to the new reality and the obligation imposed on employers who have 10 or more workers to proceed, in a compulsory manner, to forward communications relating to certificates of origin by means of the Certific@2 from 1 July 2010.

Article 22 (9) of that legal text is deleted, which typifies the failure to comply with the obligation of the payment of benefits, to understand that this is nothing but a form of compulsory collaboration, the infringement already provided for in Article 22.4 of the Law.

The amendment of the previous Article 22.10 (in the new wording 22.9), as well as of the 23.1.f), to include, as the subject of a sanction, the non-compliances related to the recipient companies is also to be found. reductions in professional contributions that are distinguished by their contribution to the reduction of work accidents and the performance of effective actions in the prevention of occupational risks, as available in the Royal Decree 404/2010, of 31 March, which regulates the establishment of a system of reduction of the Professional contingency contributions to enterprises which have contributed in particular to the reduction and prevention of occupational accidents.

Article 22 (11) extends the duty of verification by those employers who hire or subcontract works or services corresponding to their own activity or are provided on an ongoing basis in the their work centers, from the previous affiliation and high in the Social Security of the employed workers, not only to their beginning but during the execution of the contract or subcontract.

The failure to comply with the obligation to discharge and to quote the alleged processing salaries, as well as for holidays not enjoyed before the end of the period, is a serious infringement of Article 22. employment relationship.

In addition, a new serious infringement is introduced in Article 22 in order to make it possible to classify, in those cases of suspension or reduction of working hours for economic, technical, organisational or production reasons, the non-compliance the obligation to communicate to the managing body variations on the initial schedule of the days of suspension or reduction of working time. In the same sense, it is established as a very serious infringement, in Article 23 (1) (j), the occupation of the workers concerned in the period of application of the measures for the suspension of contracts or in the hours of reduction of working hours. authorized.

In addition, a new paragraph 14 is added to Article 22, in order to make it a serious offence, the conduct of occupation having communicated the discharge in the Social Security to workers, applicants or beneficiaries of regular benefits or social security pensions, the enjoyment of which is incompatible with employment.

Article 23.1.b is amended) to differentiate and make separate two behaviors: the first one, consisting of not entering the corresponding quotas that the General Treasury of Social Security collects for all the concepts in the case of a period and a statutory form without the submission of listing documents, which is established in this letter, and the second, consisting of unduly withholding the working quota, not entering it within a period of time, which is to be collected in the new (k) in order to ensure that, even if the listing documents have been submitted, and provided that their non-entry is not justified, because they are in one of the situations defined in Article 23.3, the subject of a specific sanction, as specified in Article 40, the amount of which shall depend on the amount of the quota withheld entered.

The offending rate provided for in Article 23 (1) (i), introduced by Law 27/2011 of 1 August, on the updating, adequacy and modernisation of the social security system, which consisted of non-compliance, is also reviewed. the obligation to enter into the special agreement in the cases provided for in Article 51.15 of the Staff Regulations for the cases of cases of employment regulation of undertakings which are not subject to insolvency, since that paragraph was deleted by Royal Decree-Law 3/2012 of 10 February 2012, urgent measures for the reform of the labour market, with this obligation under the current Article 51.9 of the Workers ' Statute.

It is incorporated in Articles 23.2 and 26.2, together with the beneficiaries of pensions, benefits or allowances, to their applicants, in order to adapt their wording to the provisions of 23.1.a) of the same legal text.

In the cases of fraud for lack of social security contributions, Article 39 (2) is amended, adding a new paragraph aimed at determining the objective criteria for the graduation of sanctions in the light of the amount not entered, establishing greater rigour when the quantities are higher.

(e) Article 40 (1) (e) is amended, with the aim of acting more harshly in situations of irregular economy and fraud affecting a group of workers, increasing the amounts of the penalties in proportion to the number of persons concerned in respect of which the offence was committed, either because of a lack of affiliation or a high level of social security, either because they are applicants or beneficiaries of benefits incompatible with the the job as an employed person.

In addition, Article 40 (3) is amended, with the same purpose as it inspires. the new wording of Article 31.4 of the recast text of the General Law on Social Security, that is, to ensure the application of the principle of proportionality of penalties.

Also, amendments are made to Articles 46 and 46a aimed at establishing the criterion for the application of automatic loss, and in proportion to the number of workers affected by the infringement, aid, bonuses and benefits arising from the implementation of the employment programmes, in order to ensure that this is necessarily recorded in the infringement act in a reasoned manner.

For their part, in Article 47.1 of the legal text, and in relation to the penalties for workers, applicants and beneficiaries in the field of employment and social security corresponding to minor and very serious infractions, it is included a reference to the term "benefits", in order not to be limited solely and exclusively to pensions, in accordance with what has already been collected in relation to serious infringements in the same provision.

Article 48 (1) is adapted to the allocation of powers for the resolution of these sanctioning procedures, to the variations introduced by the Law of 23 December of 23 December of the General Budget of the State for the year 2009, which amended the system of determination of the amount of the penalties in the field of social security, in such a way as to remedy the existing legal vacuum in respect of the competent authority to impose penalties of exceeding EUR 187,515.

Finally, the fifth article amends, in turn, Article 5 of Royal Decree-Law 5/2011 of 29 April 2011, of measures for the regularization and control of the submerged employment and the promotion of the rehabilitation of dwellings, for coherence rules with the type of infringer established in Article 22.11 of the Recast Text of the Law of Infractions and Sanctions in the Social Order, approved by Royal Legislative Decree 5/2000 of 4 August.

Within the provisions of the final part of the Law, the modification of the Mortgage Regulation should be highlighted in the matter of preventive annotations for the embargoes of real estate registered in the name of foreign citizens married, whose matrimonial property regime is subject to foreign law and is not included. The purpose of this amendment is to determine the level of liability of each of the spouses for the debts pursued, ensuring the practice of the embargoes annotations in the field of the administrative procedures for the award of the resources of the Social Security System, and by extension of any administrative procedure of management collection in which the Public Administration acts by virtue of administrative self-protection, preventing it from becoming unjustifiably for foreign nationals whose matrimonial property regime is subject to legislation in subjects of better condition than Spanish nationals

On the other hand, the Government is committed to creating a special collaboration and support unit for the courts and tribunals and the State Attorney General for the fight against irregular employment and social security fraud. to assess annually the effectiveness and efficiency of all measures, plans and instruments put in place for the control and control of irregular employment and social security fraud; and to establish a regulatory procedure for telematics consultation in the field of the Electronic Data Broadcasting System, in order to facilitate (a) the information on the performance of the social security obligations of contractors and subcontractors.

It should be remembered, as a complementary rule of this Law, the approval of an Organic Law amending the Organic Law 10/1995, of 23 November, of the Penal Code, to strengthen the fight against crimes against Social security and workers ' rights.

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

Article 42 (2) of the recast of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995 of 24 March, is worded as follows:

" 2. The principal employer, except in the course of the period referred to above in respect of social security, and for the three years following the termination of his order, shall be liable in solidarity with the obligations relating to social security. contracted by contractors and subcontractors during the period of validity of the contract.

Of the obligations of a wage nature contracted by contractors and subcontractors with their employees will be jointly and severally liable for the year following the end of the contract.

There will be no liability for the acts of the contractor when the contracted activity relates exclusively to the construction or repair that a head of household may contract with respect to his dwelling, as well as owner of the work or industry does not contract its performance by reason of a business activity. "

Article 2. Amendment of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

The recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, is amended as follows:

One. Article 31 (4) is worded as follows:

" 4. The minutes of liquidation and the acts of infringement relating to the same acts shall be carried out at the same time by the Labour and Social Security Inspectorate. The competence and procedure for its resolution are those referred to in paragraph 2 of this Article.

The penalties for infringements proposed in those infringement proceedings shall be automatically reduced to 50 per 100 of their amount, if the infringer disclaims his conformity to the liquidation by entering the amount within the time limit. referred to in paragraph 3. This automatic reduction may only be applied if the amount of the settlement exceeds that of the penalty initially proposed. "

Two. A new paragraph (h) is added to Article 230, with the following wording:

" (h) Communicate, prior to the occurrence, the variations made in the calendar, or in the schedule initially foreseen for each of the workers concerned, in the cases of application of the measures of suspension of contracts or reduction of working hours provided for in Article 47 of the Staff Regulations. "

Three. Paragraph 1 of the Additional Provision Trith-First is amended, which is read as follows:

" 1. In the special convention referred to in Article 51.9 of the Staff Regulations, the contributions shall cover the period from the date on which the cessation of work occurs or, where appropriate, the termination of the obligation to pay contributions. termination of the contributory unemployment benefit, and the date on which the worker reaches the age referred to in Article 161 (1) (a), in the terms set out in the following paragraphs. '

Article 3. Amendment of Law 42/1997, of 14 November, Computer of the Inspection of Labour and Social Security.

Law 42/1997, of 14 November, Computer of the Inspection of Labour and Social Security, is amended as follows:

One. A final paragraph is added to Article 5 (3.3) of Law 42/1997 of 14 November 1997, authorising officer of the Labour and Social Security Inspectorate, with the following wording:

" 3.3 Examine the documentation and books of the company with transcendence in the verification of compliance with social order legislation, such as: books, records, including programs (a) computer and files on magnetic support, official declarations and accounting; registration, membership, high, low, supporting documents for the payment of social security contributions or benefits; supporting documents for remuneration; documents required in the rules on the prevention of occupational risks and any other matters relating to the subject matter of inspection. The inspector is empowered to require the submission of such documentation at the relevant public offices.

When the books, records, documents or information that the obligor must keep in relation to the performance of the obligations, own or third parties, established in the rules of the social order, as well as any other data, report, antecedent or supporting evidence for the purpose of the inspection function, are kept in electronic form, must be supplied in such support and in a treatable, readable format and compatible with those of general use at the time when the inspector's performance is carried out, where this is required. "

Two. Article 9 is worded as follows:

" Article 9. Assistance and collaboration with the Labour and Social Security Inspectorate.

1. The authorities, whatever their nature, the owners of the organs of the General Administration of the State, the Administrations of the Autonomous Communities and the local authorities; the autonomous bodies and the public entities business; chambers and corporations, colleges and professional associations; other public entities, and those who, in general, exercise public functions, will be required to supply the Labour and Social Security Inspectorate as many as data, reports and background with relevance in the field of its competences, as well as provide you with the collaboration requested for the exercise of the inspector function.

2. The General Council of the Notary will provide the Labour and Social Security Inspectorate, in a telematic form, with the information contained in the single computerised index regulated in Article 17 of the Notary Law which has a exercise of the inspector function.

3. The tax authorities shall give their data and records to the Labour and Social Security Inspectorate in accordance with the terms set out in Article 95 (1) (c) of the General Tax Law. In addition, the managing and collaborating entities and the common services of social security shall cooperate with the Labour and Social Security Inspectorate, providing, when requested, the information, background and information. with relevance in the exercise of the inspector's function, including those of a personal nature subject to automated processing without the need for the consent of the affected person. The Tax and Work and Social Security Inspections shall establish programs of mutual correspondence and coordination for the fulfillment of their purposes.

4. The social security mutual societies shall cooperate and provide the Labour and Social Security Inspectorate with the information and reports which are necessary for the proper conduct of the activity of the Inspectorate, as regards their status as a Alternative entity to the Special Scheme of Social Security of Workers for Own or Self-Employed.

5. The obligations of assistance and collaboration established in the previous numbers will only have the legally established limitations concerning the privacy of the person, the secrecy of the correspondence, or the information provided to the Public administrations for exclusively statistical purposes.

6. The competent security forces and bodies shall be obliged to provide their assistance and collaboration to the Labour and Social Security Inspectorate in the performance of their duties, through the controls appointed for this purpose by the authority. corresponding.

7. The Courts and Tribunals shall provide the Labour and Social Security Inspectorate, on its own initiative or at its request, with the data of importance for the purpose of the action in which they are known and which do not result. affected by the sumarial secret.

8. Communications of personal data to the Labour and Social Security Inspectorate referred to in this Article shall not require the consent of the person concerned or require the information provided for in Article 5 (4) of the Organic Law 15/1999, of December 13, of Protection of Personal Data. The data transmitted shall be used only for the exercise of the powers legally conferred on the Labour and Social Security Inspectorate. '

Three. Article 14 (2) is worded as follows:

" 2. When the inspection visit is not possible and the completion of the inspection is not possible because the subject or documents requested are not subject to inspection, the action will continue under a requirement for its contribution in the form of the indicated in the previous paragraph. The evidence shall not be extended for more than nine months unless the delay is attributable to the subject to the inspection or to the persons who are dependent on it. However, it may be extended, with the scope and requirements laid down in regulation, for a further period not exceeding nine months, where the following circumstances are met:

(a) When inspection activities are of particular difficulty and complexity. It is understood that it is produced by taking into account the size of the person's or the entity's operations, by the geographical dispersion of their activities, and in those other assumptions that indicate a regulatory standard.

(b) Where in the course of the same it is discovered that the subject inspected has obstructed or concealed the inspector from any of its activities or from the persons who perform them.

c) When the inspector's performance requires international administrative cooperation.

Also, they may not be interrupted for more than five months, unless the interruption is caused by the subject inspected or persons of the dependents. The checks carried out in an inspection shall be preceded by the preceding character.

For the purposes of calculating the time limits specified in this article, in no case shall the time elapsed during the period granted to the subject be considered to be included in the cases of the submission of the requirements for the purposes of previous non-compliance by the inspector. '

Four. A new additional provision, eighth, is added, which is worded as follows:

" Additional disposal octave. Board of Eicts of the Labour and Social Security Inspectorate.

1. In the cases provided for in Article 59.5 of Law No 30/1992 of 26 November 1992, of the Legal Regime of the Public Administrations and the Common Administrative Procedure, where the notification of the acts could not have been carried out In cases where the Labour and Social Security Inspectorate is competent to do so, this notification shall be made exclusively by means of a notice in the Board of Eicts of the Labour and Social Security Inspectorate.

The Autonomous Communities in which the transfer of functions and services in the field of public inspection has occurred, may make the publication of the administrative acts whose notification corresponds to them through its own Edictal Tablons.

Elapsed the period of twenty calendar days after the notification has been published in the Board of Eicts of the Labour and Social Security Inspectorate shall be understood to have been practiced, such a procedure and continuing with the procedure, or, where appropriate, the time limit for bringing the action to be brought.

2. The practice of notification in the Board of Eicts of the Labour and Social Security Inspectorate shall be carried out on the terms to be determined by the Order of the holder of the Ministry of Employment and Social Security.

3. The operation, management and publication in the Board of Eicts of the Inspection of Labor and Social Security will be made with full submission to the provisions of the Organic Law 15/1999, of December 13, of protection of data of character personnel, and in accordance with the requirements required by Law 11/2007 of 22 June, for the electronic access of citizens to Public Services. "

Article 4. Amendment of the recast text of the Law of Infractions and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August.

The recast of the Law on Infringement and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August, is amended as follows:

One. Article 15 (3) is worded as follows:

" 3. Non-compliance with the employment integration of persons with disabilities from the legal obligation to reserve jobs for persons with disabilities, or the application of their alternative measures of an exceptional nature. "

Two. Article 16 (2) is worded as follows:

" 2. To request personal data in the selection process or to establish conditions, by means of advertising, dissemination or by any other means, which constitute discrimination for access to employment on grounds of sex, origin, including racial or ethnic, age, marital status, disability, religion or belief, political opinion, sexual orientation, union membership, social status and language within the State. "

Three. Article 21 (4) and (5) are worded as follows:

" 4. Do not provide or communicate out of time to the entities concerned the data, certifications and declarations that they are required to provide, or omit, or to enter them inaccurately.

5. Do not communicate to the relevant entity any change in the association or accession documents for the coverage of occupational accident and occupational disease contingencies, or, where appropriate, for common contingencies. "

Four. Article 22 is worded as follows:

" Article 22. Serious infringements.

Serious violations are considered as follows:

1. Start your activity without having applied for your registration in the Social Security; do not communicate the opening and cessation of work of the job centers for the purpose of identification; and the variations of data or other established obligations (a) rules governing the registration of undertakings and the identification of centres of work or their non-transmission by those who are obliged or accepted to use systems for the use of computer, electronic or telematic means.

2. Do not apply for the initial membership or the discharge of the workers who enter your service, or request the same, as a result of an inspection, outside the prescribed period. For these purposes, an infringement shall be considered for each of the workers concerned.

3. Do not enter, in the form and time limits, the corresponding quotas that for all the concepts raises the General Treasury of the Social Security or not to effect the income on the due amount, having presented the documents of quotation, provided that the lack of income does not comply with a court-supervised declaration of the undertaking, or an assumption of force majeure, nor has it been requested to postpone the payment of the quotas prior to the start of the inspection, unless there is a relapsed resolution.

4. Failure to comply with the economic obligations arising from their mandatory collaboration in the management of social security.

5. Formalize the protection of occupational accidents and diseases, and where appropriate, the temporary incapacity of the staff at their service, as well as the self-employed workers, the protection by cessation of activity in a different entity from that which legally applicable.

6. Failure to deliver the worker in time and form, as many documents as are necessary for the application and processing of any benefits, including the company certificate, or the non-transmission of such a certificate, in the case of bound subjects or (a) the use of systems for the electronic, computer or telematic means, in accordance with the procedure laid down.

7. Do not apply for own-account workers, in time and form, their initial or high membership in the special social security scheme when the omission generates default of the corresponding contribution.

8. Do not pay the corresponding entities the benefits paid to the workers when the undertaking has been declared responsible for the obligation.

9. Obtain or unduly enjoy any kind of reduction, bonus or incentive in relation to the amount of the social contributions which corresponds to, understanding of an infringement by each worker concerned, except in the case of vocational training allowances for the employment and reductions of contributions by professional contingencies to undertakings which have contributed, in particular, to the reduction and prevention of accidents at work, in which they shall be understood as produced an infringement per company.

10. The application for membership or for the discharge of workers entering their service outside the time limit laid down for that purpose, where they do not measure action by inspector, or their non-transmission by those who are obliged or accepted to use systems of presentation by computer, electronic or telematic means.

11. Not to check by employers who hire or subcontract with others the performance of works or services corresponding to the activity of those or who are continuously rendered in their work centers, prior to the beginning of the provision of the contracted or subcontracted activity, the affiliation or the discharge in the Social Security of each of the workers employed in them during the period of execution of the contract or subcontract, considering breach by each of the workers concerned.

12. Do not proceed within the statutory period to the discharge and contribution of the processing wages and the accrued and unpaid leave before the termination of the employment relationship. For these purposes, an infringement shall be considered for each of the workers concerned.

13. Failure to comply with the obligation to notify the managing body of the unemployment benefit in advance of the changes arising out of the timetable initially laid down in connection with the implementation of the individualisation per worker of the days of suspension or reduction of working time, as in the latter case, the working hours affected by the reduction.

14. Occupation, having communicated the discharge in the Social Security, to workers, applicants or beneficiaries of pensions or other periodic benefits of Social Security, whose enjoyment is incompatible with the work for an employed person. "

Five. Article 23 is worded as follows:

" Article 23. Very serious infringements.

1. These are very serious violations:

(a) Give occupation as workers to beneficiaries or applicants for pensions or other periodic social security benefits, the enjoyment of which is incompatible with employment, where they have not been given high in Social Security prior to the start of your activity.

(b) Not to enter, within the period and the statutory forms, the corresponding quotas which, for all the concepts, raises the General Treasury of Social Security, having not presented the quotation documents or used the systems for presentation by computer, electronic or telematic means.

(c) Distortion of documents for workers to obtain or fraudulently enjoy benefits, as well as connivance with their employees or with other beneficiaries for the purpose of obtaining undue benefits or (a) higher than those that are applicable in each case, or in order to avoid compliance with the obligations of any of them in respect of benefits.

d) To take the obligation on their employees individually or collectively to pay all or part of the premium or part of the fees charged by the employer, or to waive the rights conferred on them by the employer. Social Security System.

e) To unduly increase the employee's contribution base in such a way as to lead to an increase in the benefits that come from, as well as the simulation of employment contracts for the improper obtaining of benefits.

(f) Making statements or entering false or inaccurate data in the listing documents, or in any other document, resulting in fraudulent deductions or compensation in the fees to be paid to the Social Security, or incentives related to them.

(g) Not to provide the relevant public body, in time and form, with the identifying data of economic social benefit holders, as well as, as soon as they determine or condition the right to receive them, beneficiaries, spouses and other members of the family unit, or those of their amounts, class of benefits and the date of their granting.

h) Distortion of documents for fraudulent collection or enjoyment of bonuses in the field of continuing training.

i) Failure to comply with the obligation to enter into the special agreement in the cases provided for in Article 51.9 of the Workers ' Statute

(j) Give occupation to workers affected by the suspension of contracts or reduction of working time, in the period of application of the measures of suspension of contracts or in the hours of reduction of the day communicated to the the employment authority or the managing body of the unemployment benefits, where appropriate.

k) Rehold unduly, not by entering it within a period, the share of Social Security share discounted to its workers or to make discounts superior to the legally established, not entering them in the deadline regulatory.

2. In the case of very serious infringements, the employer shall be deemed to incur an offence for each of the workers who have applied for, obtained or fraudulently enjoyed the benefits of Social Security.

In the offences referred to in paragraphs (a), (c) and (e) of the previous paragraph, the employer shall be jointly liable for the return of the amounts unduly paid by the worker.

Employers who hire or subcontract the performance of works or services corresponding to the activity itself shall be jointly and severally liable for the offences referred to in paragraph 1 (a) above, committed by the contractor or subcontractor during the entire duration of the contract.

3. The infringements of this Article, in addition to the penalties applicable to the application of Chapter VI, shall give rise to the ancillary penalties provided for in Article 46 of this Law. "

Six. Article 26 (2) is amended, which is worded as follows:

" 2. (a) to make the application or receipt of benefits or unemployment benefit compatible, and to provide for the cessation of work by self-employed persons with self-employment or other work, except in the case of part-time work in the Member States; terms provided for in the relevant legislation. '

Seven. A second subparagraph is inserted in Article 39 (2), which is worded as follows:

" 2. Qualified for the violations, in the manner provided by this Law, the sanctions will be graduated in attention to the negligence and intentionality of the offender, fraud or connivance, non-compliance with the previous warnings and requirements of the Inspection, turnover of the company, number of workers or beneficiaries affected where appropriate, injury caused and amount defrauded, as circumstances likely to aggravate or mitigate the graduation to be applied to the offence committed.

Without prejudice to the foregoing, in the case of offences defined in Articles 22.3 and 23.1.b), the penalty shall be imposed in a minimum degree where the amount not paid, including surcharges and interest, does not exceed 10,000 euro, to its average degree when that amount is between EUR 10,001 and EUR 25,000, and to its maximum extent when it exceeds EUR 25,000.

Notwithstanding the provisions of Article 41 of this Law, in the case of the infringement established in Article 15 (3), the penalty shall be imposed to its maximum extent when, in the two years preceding the date of the Commission's infringement, the responsible person has already been punished in firm for non-compliance with the legal obligation to reserve jobs for persons with disabilities or for the application of their alternative measures of an exceptional nature. "

Eight. A final subparagraph is added to paragraph 1 (d) and 1 (e) and Article 40 (3) is amended as follows:

" 1.d) The infringements referred to in Articles 22.3, 23.1.b) and 23.1.k) shall be sanctioned:

1. The serious infringement of Article 22.3 shall be punishable by the following fine: in its minimum degree, with a fine of 50 to 65% of the amount of Social Security contributions and other non-paid joint collection concepts, including surcharges, interest and costs; in their average grade, with a fine of 65.01 to 80%; and to their maximum degree, with a fine of 80.01 to 100%.

2. The very serious infringement of Article 23 (1) (b) shall be punishable by the following fine: in its minimum degree, with a fine of 100,01 to 115% of the amount of the Social Security contributions and other non-paid joint collection concepts, including surcharges, interest and costs; in their average grade, with a fine of 115,01 to 130%; and to their maximum degree, with a fine of 130,01 to 150%.

3. The very serious infringement of Article 23 (1) (k) shall be punishable by the following fine: in its minimum degree, with a fine of 100,01 to 115% of the amount of the Social Security contributions not paid and discounted to the employees or the excess of the discount legally provided, including surcharges, interest and costs; in their average grade, with a fine of 115,01 to 130%; and to their maximum degree, with a fine of 130,01 to 150%.

1.e) The offences referred to in Articles 22.2 and 23.1.a) shall be punished:

1. The serious infringement of Article 22.2 shall be punishable by the following fine: in its minimum degree, from 3,126 to 6,250 euros; in its average grade, from 6,251 to 8,000 euros and, to its maximum degree, from 8,001 to 10,000 euros.

2. The very serious infringement of Article 23 (1) (a) shall be punishable by the following fine: in its minimum degree, from 10,001 to EUR 25,000; in its average grade, from 25,001 to EUR 100,005 and, to its maximum degree, from EUR 100,006 to EUR 187,515.

However, when, on the occasion of the same inspection procedure, several infringements of the provisions referred to in this paragraph are detected, the sanction that is proposed for each of them, graduated according to the the criteria set out in Article 39.2 shall be increased by:

-20% for each infringement in the case of two workers, beneficiaries or applicants.

-30% for each infringement in the case of three workers, beneficiaries or applicants.

-40% for each infringement in the case of four workers, beneficiaries or applicants.

-50% for each infringement in the case of five or more workers, beneficiaries or applicants.

In no case, the amount corresponding to the infringement provided for in Article 22.2 may exceed EUR 10,000, nor the amount provided for in Article 23.1.a) may exceed EUR 187,515 for each of the infringements.

3. Penalties in the field of social security where they are derived from infringement and settlement proceedings which relate to the same facts and are applied at the same time shall be automatically reduced to 50 per 100 of the amount of the penalties if the offender expresses its conformity with the liquidation carried out, by entering its amount within the time limit. This automatic reduction may only be applied if the amount of the settlement exceeds that of the penalty initially proposed. "

Nine. Article 46 is worded as follows:

" Article 46. Ancillary penalties for employers.

1. Without prejudice to the penalties referred to in Article 40.1 and, except as provided for in Article 46a of this Law, employers who have committed the serious infringement provided for in Article 15 (3) or the very serious infringements established in the Articles 16 and 23 of this Law on employment and unemployment protection:

(a) They will automatically lose, in proportion to the number of workers affected by the infringement, the aid, bonuses and, in general, the benefits resulting from the implementation of the employment programmes, with effect from the date the violation was committed.

The loss of these aids, bonuses and benefits resulting from the implementation of the employment programmes will affect those with the highest level, with preference for those who have the lowest at the time of the Commission's infringement. This criterion must necessarily be stated in the infringement act, in a reasoned manner.

(b) They may be excluded from access to such benefits for a maximum period of two years, with effect from the date of the decision imposing the sanction.

(c) In the cases provided for in Article 16 (3) and (4), they shall, in any event, be required to return the amounts wrongly obtained and those not applied or applied incorrectly.

2. Where the conduct of the employer in respect of the application of the rate referred to in Article 22.2, irrespective of the number of workers concerned, the measures provided for in points (a) and (b) of the preceding paragraph shall apply, if the period of The exclusion referred to in point (b) may be one year.

In the event of a repetition of the conduct referred to in Article 22.2, the period of exclusion may be extended to two years. The reiteration shall take place where the commission of that infringement and the previous one have not elapsed more than 365 days. For these purposes, the business conduct that results in a plurality of violations for simultaneously affecting more than one worker shall not be considered to be repeated.

3. As graduation criteria, the content of article 39.2 of this Law will apply. "

Ten. Article 46a is worded as follows:

" Article 46a. Specific business responsibilities.

1. Employers who have committed the very serious offences referred to in Article 8 (12), (13) and (13) (a) and 16 (2) of this Law shall be punished, without prejudice to the provisions of Article 8 (1). 40, with the following ancillary penalties:

(a) They will automatically lose, in proportion to the number of workers affected by the infringement, the aid, bonuses and, in general, the benefits resulting from the implementation of the employment programmes, with effect from the date the violation was committed.

The loss of these aids, bonuses and benefits resulting from the implementation of the employment programmes will affect those with the highest level, with preference for those who have the lowest at the time of the Commission's infringement. This criterion must necessarily be stated in the infringement act in a reasoned manner.

(b) They may be excluded from access to such benefits for a period of six months to two years in the cases referred to in the previous paragraph, with effect from the date of the decision imposing the sanction.

2. However, in the case of very serious infringements as defined in Article 8 (12) and Article 16 (2) of this Law in respect of cases of direct or indirect discrimination on the grounds of sex, the Court of Justice (a) by virtue of the provisions of Article 3 (1) of Regulation (EC) No 88/85 of the European Parliament and of the Council of 7 May of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council legal, regulatory or conventional, or administrative decision, if so determined by the labour authority competent, upon application by the undertaking and the mandatory report of the Labour and Social Security Inspectorate, on the terms to be laid down in regulation, the time limit for the limitation of such ancillary penalties being suspended.

In the event that the equality plan is not drawn up or not implemented or the terms set out in the resolution of the labour authority are manifestly in breach of the plan, it is, on a proposal from the Labour Inspectorate, Social security, without prejudice to the imposition of the penalty imposed by the commission on the infringement as defined in Article 8 (17), shall cease to replace the ancillary penalties, which shall apply from the following: form:

(a) Automatic loss, and in proportion to the number of workers affected by the infringement, of the aid, bonuses and benefits referred to in point (a) of the previous paragraph, with effect from the date on that the infringement was committed.

The loss of these aids, bonuses and benefits resulting from the implementation of the employment programmes will affect those with the highest level, with preference for those who have the lowest at the time of the Commission's infringement. This criterion must necessarily be stated in the infringement act in a reasoned manner.

(b) Exclusion from access to such benefits for a period of six months to two years, from the date of the resolution of the labour authority agreeing to leave the suspension without effect and to apply the sanctions accessory.

3. As graduation criteria, the content of article 39.2 of this Law will apply. "

Once. Article 47 (1) (a) and (c) shall be worded as follows:

" 1. In the case of applicants and beneficiaries of pensions or social security benefits, including unemployment benefits and the cessation of activities of self-employed workers, infringements shall be punishable by:

(a) Mild with loss of pension or benefit for one month. In the case of unemployment benefits on a contributory or welfare level, the minor offences referred to in Article 24 (2) and (3) shall be punished according to the following scale:

1. th violation. Loss of 1 month of benefits.

2. th violation. Loss of 3 months of benefits.

3. th violation. Loss of 6 months of benefits.

4. th violation. Termination of benefits.

In the case of the cessation of the activity of self-employed workers, the minor infringement of Article 24 (3) shall be punished according to the following scale:

1. th violation. Loss of 15 days of benefit.

2. th violation. Loss of 1 month and 15 days of benefit.

3. th violation. Loss of 3 months of benefit.

4. th violation. Extinction of the benefit.

These scales will be applied from the first infringement and when the commission of a minor and the previous infringement has not elapsed more than 365 days as provided for in Article 41.1 of this Law, regardless of the type of violation.

(c) The very serious, with loss of pension or benefit over a period of six months or with the termination of the unemployment benefit or allowance, or the cessation of activity of the self-employed worker.

Likewise, they may be excluded from the right to receive any economic benefit and, where appropriate, aid for the promotion of employment for one year, as well as the right to participate during that period in vocational training for the employment. "

Twelve. Article 48 (1) is worded as follows:

" 1. The jurisdiction to sanction the infringements in the social order, within the scope of the General Administration of the State, corresponds, on a proposal of the Inspection of Work and Social Security, to the competent authority at the provincial level, until 31,000 EUR 62,500 for the Director-General responsible for the Ministry responsible for Employment and Social Security for up to EUR 125,000 and for the Council of Ministers, on a proposal from the Employment and Social Security Council, starting from 125.001 euro. "

Article 5. Amendment of Royal Decree-Law 5/2011 of 29 April 2011 on measures for the regularization and control of submerged employment and the promotion of housing rehabilitation.

Article 5 (1) of Royal Decree-Law 5/2011 of 29 April 2011 on measures for the regularization and control of submerged employment and the promotion of the rehabilitation of dwellings is worded as follows:

" 1. Without prejudice to the provisions of Article 42 of the recast of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995 of 24 March, employers who contract or subcontract with others the performance of works or services corresponding to the activity of those or who are continuously provided in their work centres, must check, prior to the commencement of the provision of the contracted or subcontracted activity, the affiliation and the high in the Social Security of each of the workers who occupy them during the period of execution of the contract or subcontract.

Single additional disposition. Assessment of measures to combat irregular employment and fraud against social security.

The government, after consulting with the most representative trade union and business organizations, and taking into account the plan of the fight against irregular employment and the fraud to Social Security 2012-2013 and how many actions allow the control of conduct that infringes the rights of workers, including those engaged in criminal practices, shall carry out annually the evaluation of the effectiveness and efficiency of all measures, plans and instruments The Commission has been in the process of setting up a new system for monitoring and combating illegal employment and fraud. Social, in order to have a diagnosis that allows to correct and guide the new actions to be undertaken.

The government, within six months of December 31, 2013, must present the results of this assessment to the Congress of Deputies.

First transient disposition. Regime applicable to the inspection activities.

Both inspection actions and sanctioning procedures initiated prior to the date of entry into force of this Law shall be governed by the regulations in force at the time of the commencement of each of them.

Second transient disposition. Electronic notifications through the Board of Work and Social Security Inspections.

The provisions of Article 3 (4) of this Law shall not apply until the entry into force of the Order that develops the practice of the notification in the Board of Work Inspectors and Social Security.

Single repeal provision. Scope of regulatory repeal.

How many rules of equal or lower rank contradict or oppose the provisions of this Law are repealed.

Final disposition first. Amendment of the General Regulation on procedures for the imposition of penalties for infringements in the social order and for the settlement of Social Security quotas, approved by Royal Decree 928/1998 of 14 May.

The General Rules on Procedures for the imposition of Sanctions for Infringements In The Social Order and for the Settlement of Social Security Fees, approved by Royal Decree 928/1998 of 14 May 1998, is amended as follows:

One. Article 4 (1) (a) is worded as follows:

" 1. In the field of the General Administration of the State and of the public bodies linked to or dependent on it, the infringements shall be sanctioned by the bodies to which the sanctioning jurisdiction has been awarded. The sanctioning procedure shall be initiated on a proposal from the Labour and Social Security Inspectorate, or, in the case of minor and serious infringements of applicants or beneficiaries of benefits, as a result of the data or background in the institution or organ of the provision.

At the provincial level, the competence to sanction will correspond to the following bodies:

(a) In the case of violations in the field of Social Security, regulated in Section 1 of Chapter III of the recast of the Law of Infractions and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000, of 4 August, the minutes of which are not present in the proceedings, the imposition of a penalty shall be:

1. The Provincial Directorate of the General Treasury of Social Security in the case of minor offences referred to in Article 21 (1), (2), (3), (4) and (5), the serious ones provided for in paragraphs 1, 2, 3, 5, 7 and 10 of the Article 22 in the case of reductions in social security contributions and the very serious ones provided for in points (b), (d), (f) and (k) of Article 23.1.

2. The Provincial Directorate of the National Institute of Social Security or, where appropriate, of the Social Institute of the Navy in the cases described as minor infraction in Article 21 (4) and (6), as a serious infringement in Article 22 (4), (6), (8) and (9) and as a very serious infringement in points (a), (c), (e) and (g) of Article 23.1.

It will be up to the Provincial Directorate of the Public Service of State Employment or, where appropriate, the Social Institute of the Navy, when the penalty will affect unemployment benefits, in the case of the provided for in Article 21 (4), in Article 22 (4), (6), (8) and (9) and in points (a), (c) (e) and (g) of Article 23.1.

3. The Provincial Directorate of the State Employment Public Service, in the case of the alleged serious infringement of Article 22.10 in the case of bonuses and as a very serious infringement in point (h) of Article 23.1. "

Two. Article 8 (2) is worded as follows:

" 2. Such evidence shall not be extended for more than nine months unless the delay is attributable to the subject to inspection or to persons dependent on it. However, it may be extended for a further period not exceeding nine months, where the following conditions are met:

(a) When inspection activities are of particular difficulty and complexity. It is understood that it is produced on the basis of the volume of operations of the subject, by the geographical dispersion of its activities, and in those other assumptions that indicate a regulatory standard.

(b) Where in the course of the same it is discovered that the subject inspected has obstructed or concealed the inspector from any of its activities or from the persons who perform them.

c) When the inspector's performance requires international administrative cooperation.

Also, they may not be interrupted for more than five months, unless the interruption is caused by the subject inspected or dependents.

For the purposes of calculating the time limits specified in this article, in no case shall the time elapsed during the period granted to the subject be considered to be included in the cases of the submission of the requirements for the purposes of previous non-compliance by the inspector.

If the time limits referred to in the preceding paragraphs are not met, the calculation of the limitation period shall not be interrupted and the possibility of extending the infringement or settlement act as a result of such action shall lapse. without prejudice to any liability which may have been incurred by the officials acting.

However, in the cases mentioned above, and provided that the prescription is not prevented, the Labour and Social Security Inspectorate will be able to promote further verification actions concerning the same facts and extend, where appropriate, the corresponding minutes. The checks carried out in the previous inspection activities shall be preceded by the preceding character, making such an impact formally recorded. "

Three. Article 34 (2) is worded as follows:

" 2. If the offender disregards his conformity to the winding-up procedure, by means of the amount of his or her amount within the time limit laid down in Article 31.3 of the recast text of the General Law on Social Security, and, where appropriate, in the Article 33.1, third paragraph, of this Regulation, the penalties for infringement by the same acts shall be automatically reduced to 50 per 100 of their amount. This automatic reduction may only be applied if the amount of the settlement exceeds that of the penalty initially proposed. "

Final disposition second. Amendment of the Rules of Procedure and the Functioning of the Labour and Social Security Inspectorate, approved by Royal Decree 138/2000 of 4 February.

Article 17 of the Rules of Procedure and the Functioning of the Labour and Social Security Inspectorate, approved by Royal Decree 138/2000 of 4 February, is amended as follows:

" Article 17. Duration of the actions.

1. The proof of the Labour and Social Security Inspectorate to the same subject may not be extended for a period of more than nine months, unless the delay is attributable to the subject to inspection or to dependent persons. of the same. However, it may be extended, with the following scope and requirements, for a further period not exceeding nine months, where the following conditions are met:

(a) When inspection activities are of particular difficulty and complexity. It is understood to be produced by the volume of transactions of the person or entity or by the geographical dispersion of their activities.

(b) Where in the course of the same it is discovered that the subject inspected has obstructed or concealed the inspector from any of its activities or from the persons who perform them.

c) When the inspector's performance requires international administrative cooperation.

All in accordance with Article 14 of Law 42/1997, of 14 November, authorising officer of the Labour and Social Security Inspectorate.

For the extension of the deadline for inspection actions, pursuant to Article 14.2.a) of Law 42/1997, they will be understood as being of particular difficulty and complexity:

1) When by the volume of documentation to be analyzed, and the number of persons to be investigated or interviewed so require.

2) When a group of related companies is present and actions are needed on the various companies that make up such a group or business structure, or in case of company succession assumptions.

3) In the case of acts, acts, elements, activities, holdings and other circumstances which are carried out outside the territory in which the acting body is to be broadcast, and requires the latter to carry out checking out of that territorial scope.

4) For non-compliance with labor, tax, accounting, registration or social security obligations, or for the disappearance or lack of books or records that result in a greater difficulty in checking and research.

5) Where actions and investigations are carried out to the persons responsible for work or social security obligations based on their possible involvement in networks, plots or actions aimed at defrauding the Social security system, in order to obtain bonuses, grants, benefits as well as to the simulation of the employment relationship or the fraudulent obtaining of residence and work authorizations of non-EU foreigners.

6) Where the presence of undertakings which are linked to each other and which are involved in the production, execution or distribution of a particular good or service is established, taking into account the fact that the action is inspector is directed to the verification of the different phases involved in the production, execution or distribution.

In the extension of the time limit of the assumption referred to in Article 14.2. (b) of Law No 42/1997, it is understood that the subject inspected has obstructed or concealed the inspector of his or her activities or of the persons who perform them, in the event that they have not been declared to the Administration or the Social security competent or which are different from those declared by the latter.

2. In the event that any circumstances justifying the extension of the duration of the inspection prior to the sanctioning or settlement procedure are deemed to be present, it shall be the Director of the Special Directorate of Inspectorate attached to the Central authority, where appropriate, or the Territorial Director of the Labour and Social Security Inspectorate or the Head of the Provincial Labour and Social Security Inspectorate, or the equivalent in those Autonomous Communities which have received a transfer of functions and services in the field of the Public Service, once they have elapsed four months from the start of the inspection measures, which shall notify the subject of inspection and give him a period of 15 days from the notification of the opening of the inspection period, in order to carry out, if he considers it appropriate, the appropriate claims. After that, the subject under investigation shall be notified of the meaning of the decision, with no recourse to that act, all without prejudice to the claims and resources which may be made subsequently, both on administrative and (a) in the event of the initiation of a sanctioning or settlement procedure.

The notification shall indicate the period of time by which the time limit is extended, which may not exceed nine months, and the reason for the authorisation of such extension of the time limit shall be adequately substantiated.

3. For the calculation of the nine-month or eighteen-month period referred to in the preceding paragraph, the following rules shall apply:

(a) When the action is initiated by a visit to the centre or place of work, the computation shall start from the date of the first visit effected, according to the diligence extended in the Book of Visits.

b) If the action begins at the request of appearance, the computation shall be initiated from the date of the effective appearance of the required subject with input, if any, of the entire documentation required, with significance in the inspector's performance, a circumstance that will be reviewed in the Book of Visits.

c) If an inspection visit to a centre or place of work was initiated, it would not be possible to conclude the verification for lack of input of the necessary background, or for absence or refusal to declare of a person affected by the checks, the acting official may require in the manner laid down in Article 15 (1) (b) of this Regulation, in which case the computation shall be initiated from the time of the appearance under the conditions laid down in the previous paragraph.

4. The following shall not be interrupted for a period exceeding five months, unless the interruption is caused by the subject inspected or persons of the dependents.

5. For the purposes of calculating the time limits specified in this article, in no case shall the time elapsed during the period granted to the subject be considered to be included in the cases of the submission of requests for the correction of previous non-compliances on the part of the inspector.

6. Irrespective of their duration and arrangements, the checks on the subject inspected for an inspection shall be recorded by means of diligence in the Book of Visits, the copy of which shall be in the archives of the Inspection, and shall have the character of antecedent for successive actions to be carried out to the same subject. "

Final disposition third. Amendment of the General Regulation on the registration of companies and affiliation, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, of January 26.

A new paragraph 4 is introduced in Article 20 of the General Regulation on the registration of companies and affiliation, high, low and variations of data of workers in the Social Security, approved by Royal Decree 84/1996, January 26, being worded as follows:

" 4. Where, by the same procedures and channels as provided for in the first and second paragraphs, the General Treasury is aware of the registration of undertakings which are not active and does not meet the requirements to be registered in the the social security scheme shall proceed with its own motion to leave without effect the registration made, without prejudice to the actions brought in order at the beginning of the criminal or criminal proceedings if they were brought. "

Final disposition fourth. Amendment of the Mortgage Regulation, approved by the Decree of 14 February 1947.

A new paragraph 6 is added to Article 144 of the Mortgage Regulation, approved by the Decree of 14 February 1947, with the following wording:

" 6. In the case of goods entered in accordance with Article 92 of this Regulation, in favour of acquiring or acquiring married persons subject to foreign legislation, subject to their matrimonial property regime, the said regime shall be or not (a) may be entered in the same way, provided that the claim or the award has been directed against the two spouses, or that one of the spouses has been notified to the other or that the spouse has been sued or the embargo. "

Final disposition fifth. Amendment of the Royal Decree-Law 20/2012 of 13 July 2012 on measures to ensure budgetary stability and the promotion of competitiveness.

With effect from July 15, 2012, the Sixth Transitional Disposition of Royal Decree-Law 20/2012 of July 13, of measures to ensure budgetary stability and to promote competitiveness, is amended. Read as follows:

" Transitional provision sixth. Deleting the right to apply bonuses.

1.a) The right of undertakings to the application of bonuses for recruitment, the maintenance of employment or the promotion of self-employment, in the quotas for social security and, where appropriate, joint collection fees, shall be abolished. that they are applying to the entry into force of this Royal Decree-law, by virtue of any rule, in force or repealed, in which they would have been established.

(b) The provisions of the preceding paragraph shall apply to the interest rate subsidies payable from the month following the entry into force of this Royal Decree-Law.

2. The allowances referred to in paragraph 1 shall not apply to the allowances referred to in the following provisions

a) Royal Decree-Law 3/2012, of 10 February, of urgent measures for labour market reform.

b) Law 3/2012, of July 6, of urgent measures for labour market reform.

(c) Article 2 (2), (3), (4), (4), (5) and (6) of Law 43/2006 of 29 December 2006 for the improvement of growth and employment.

(d) Royal Decree-Law 18/2011 of 18 November on the provision of allowances for contributions to the Social Security of work contracts concluded with persons with disabilities by the National Organization of the Blind Spanish (ONCE) and social security measures are established for workers affected by the "E. coli" crisis.

e) Article 21.3 of Organic Law 1/2004, of 28 December, of comprehensive protection measures against gender-based violence.

(f) Royal Decree-Law 11/1998 of 4 September 1998 on the granting of allowances to the Social Security of contracts of interinity which are concluded with persons unemployed for the purpose of replacing workers during the period periods of rest for maternity, adoption and accommodation.

g) Additional provision, ninth of Law 45/2002 of 12 December, of urgent measures for the reform of the system of protection for unemployment and improvement of occupational safety.

h) Additional 30th of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20.

i) Additional provision 11 of Law 45/2002 of 12 December 2002 of urgent measures for the reform of the system of protection for unemployment and improvement of occupational safety.

(j) The second provision of the second law of Law 12/2001 of 9 July, of urgent measures to reform the labour market for the increase of employment and the improvement of its quality.

k) Article 9 of Law 40/2003, of 18 November, of Protection of Numerous Families.

l) The additional 30th of the Royal Legislative Decree 1/1994 of 20 June, approving the recast text of the General Law of Social Security.

m) Article 16.3.a) of Law 44/2007, of 13 December, for the regulation of the insertion companies.

(n) Article 7.1 of Royal Decree 1451/1983 of 11 May 1983, which, in compliance with the provisions of Law 13/1982 of 7 April 1982, regulates selective employment and measures to promote the employment of workers disabled.

(n) point (d) of paragraph 3 (d) of the sixth provision of Law 10/1994 of 19 May 1994 on urgent measures to promote occupation.

(o) Article 4 (B) (1) of the Order of the Ministry of Labour and Social Affairs of 16 October 1998 laying down the regulatory bases for the granting of aid and public subsidies for the promotion of the the integration of disabled people into special employment and self-employment centres.

p) Article 12.1.b) of Royal Decree 290/2004 of 20 February on the regulation of work sites as a measure to promote the employment of persons with disabilities.

(q) Article 2 (2), (3) and (4) of Royal Decree-Law 5/2006 of 9 June 2006 for the improvement of growth and employment. '

Final disposition sixth. Collaboration for the fight against irregular employment and fraud against Social Security.

The Government, within 6 months of the entry into force of this Law, will create within the General Directorate of the Labour and Social Security Inspectorate of the Ministry of Employment and Social Security, a Special Unit of Collaboration and Support to the Courts and Tribunals and the Office of the Prosecutor General of the State for the fight against irregular employment and fraud against Social Security, which will depend organically and functionally on the Central Authority of the Labour Inspectorate and Social Security.

Final disposition seventh. Telematics consultation on compliance with social security obligations.

The Government will establish a regulatory procedure for telematics consultation in the field of the Electronic Data Broadcasting System, in order to provide the main entrepreneurs with the information corresponding to the performance of the data. of the obligations of Social Security of contractors and subcontractors.

Final disposition octave. Powers of development.

1. The Government and the holder of the Ministry of Employment and Social Security are hereby authorised to lay down detailed rules for the development and implementation of the provisions of this Law.

2. Determinations included in regulatory standards that are subject to amendment by this Law may be modified in the future by rules of the regulatory range corresponding to the standard in which they are listed.

Final disposition ninth. Entry into force.

This Law shall enter into force on the day following that of its publication in the "Official Gazette of the State", except as provided for in Article 23 (1) (i) of the Recast Text of the Law on Infractions and Sanctions in the Social Order, adopted by Royal Decree-Law 5/2000 of 4 August, and in the additional 30th text of the Recast Text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, in the wording given by Article 4 (5) and Article 2 (3) of this Law, which shall enter into force on 1 January 2013.

Therefore,

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

Madrid, December 26, 2012.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY