The legal regime of the "Company of Agrarian Transformation, Company Anonymous" (TRAGSA) and its subsidiaries is foreseen in the additional twenty-fifth provision of the recast text of the Law of Public Sector Contracts, approved by the Royal Legislative Decree 3/2011 of 14 November, which qualifies them as their own means and technical services of the General Administration of the State, the Autonomous Communities and their contracting authorities, for whom can provide services by virtue of management services.

In this provision, it is established in paragraph 7 that the charges applied to determine the amount of the management fees charged to TRAGSA and its subsidiaries should represent the actual cost of carrying out the duties. works entrusted to it. In the same sense, Article 3.2 of Royal Decree 1072/2010, of 20 August, which develops the legal regime of the Agrarian Transformation Company, the Anonima Company, and its subsidiaries, is manifested.

This principle established by law may be affected by regulatory changes which make it necessary to adapt the tariffs, but in order to avoid distortion of the actual cost of the work, it is necessary to the new tariffs are applicable from the moment the regulatory change in question enters into force.

Therefore, the present royal decree amends Article 3.9 of Royal Decree 1072/2010 of 20 August, in order to provide that if the new tariffs are derived exclusively from a normative change, that the actual costs will be modified (a) the implementation of the measures, the same shall apply to the ongoing entries from the date of entry into force of the regulatory change.

The previous assumption has occurred in the present financial year pursuant to the provisions of Law 28/2014 of 27 November, whereby, among other laws, the Law 37/1992 of 28 December of the Tax on Value is amended. Added (LIVA) and Law 20/1991, of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands, giving new wording to Articles 7. 8. of Law 37/1992, of 28 December, and 9. 9. of Law 20/1991, of 7 June, declaring that the services provided by virtue of the VAT and the Indirect General Tax (IGIC) are not subject to VAT Management starts.

This non-VAT rule came into force on January 1, 2015, and is only applicable to public administrations, as defined in the article. 7.8. of the LIVA, in such a way as to exclude commercial companies, or other entities governed by public law that do not meet the requirements set out in that article.

The application of the reform introduced by Law 28/2014, of 27 November, generates, in the case of TRAGSA and its subsidiaries, by the application of what is foreseen in the currently existing wording of article 3.9 of the Royal Decree 1072/2010, of 20 August, a distortion in the cost of the services provided from 1 January 2015 by the management services which were in progress or had been completed on the date of application of the new tariffs adapted to the regulatory change introduced by Law 28/2014 of 27 November, which were approved in the corresponding Commission Agreement for the determination of the tariffs of TRAGSA, published in the Official Gazette of the State on 10 April 2015.

In this sense, the new wording set out in Article 3.9 of Royal Decree 1072/2010 of 20 August aims to avoid such situations in the future, but also to avoid the specific distortion that it introduces. Law 28/2014 of 27 November 2014, for which it is established in the single transitional provision that the new wording has retroactive effect from 1 January 2015 for the assumption that the new wording contains.

Finally, the modification of the precept is used to adapt its wording, as regards the system of updating the tariffs, as provided for in Law 2/2015, of March 30, of de-indexation of the Spanish economy.

This royal decree, in its project phase, has been submitted to the consultation of the autonomous communities and the cities of Ceuta and Melilla.

In its virtue, on the proposal of the Minister of Finance and Public Administrations and the Minister of Agriculture, Food and Environment, in agreement with the State Council, and after deliberation by the Council of Ministers in its Meeting of the day 23 October 2015,

DISPONGO:

Single item. Amendment of Royal Decree 1072/2010 of 20 August, for the development of the legal regime of the Agrarian Transformation Company, Sociedad Anonima, and its subsidiaries.

Article 3.9 of Royal Decree 1072/2010, dated August 20, for the development of the legal regime of the Agrarian Transformation Company, the Anonima Company, and its subsidiaries, will be amended, which will be followed by the following: wording:

" 9. The new tariffs and those which have been amended shall apply to the new tariffs which the Administration makes as from its approval or the date on which it is agreed, but not to the successive annuities of the actions in progress, except for which derive exclusively from a regulatory change which changes the actual costs of carrying out the services, in which case they shall apply, from the date of entry into force of the said change in law, to the current arrangements in that the date, in accordance with the provisions of the following paragraph.

In relation to the aforementioned tariffs that derive exclusively from a normative change, the appropriate modification file of the respective management mandate must be processed, provided that there is availability the budget, in which it will have to be established that the different cost to finance of the entrustment brings only cause of the necessary adjustment of the rates to the legal requirement contained in the additional provision twenty-fifth of the text recast of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011, of 14 November. The additional expenditure which, where appropriate, is derived shall be made effective in the following or the following payments to be made in the still non-settled and pending implementation.

The tariffs will establish the period of validity of the same and the system of update that, if applicable, will proceed during the period of its validity, in accordance with the provisions of Law 2/2015, of March 30, of de-indexation of the Spanish economy and its development regulations. In the absence of approval of the new tariffs or of the modification of the existing tariffs, the current tariff regime shall be extended until the adoption of the relevant agreement by the Commission. "

Single transient arrangement. Temporary application.

1. The provisions of the single article of this royal decree shall apply with effect from 1 January 2015, in the terms set out in the following paragraph, as a result of the effects of the regulatory change made by Law 28/2014, 27 of Article 7 (8) of Law No 37/1992 of 28 December 1992 on the value added tax.

2. The rates approved by the Commission's Agreement for the determination of the TRAGSA tariffs for which the rates of the simple prices of the services provided, published in the Official Journal of the State on 10 March, are updated. April 2015, shall be applicable to the performance of the performance as from 1 January 2015 for the purposes of management which are in progress or which have been completed on the date of application of the said Agreement, irrespective of whether the (a) the management of the management of the project will be completed as of 1 January 2015 or before date, after processing of the relevant file and provided that there is budgetary availability.

Single end disposition. Entry into force.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Oviedo, on October 23, 2015.

FELIPE R.

The Vice President of the Government and Minister of the Presidency,

SORAYA SAENZ DE SANTAMARIA ANTON