Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-11433
The status of agrarian transformation, joint-stock company «company» (TRAGSA) and its subsidiaries is provided in the additional provision twenty fifth of the text of the law of Public Sector contracts, approved by Royal Legislative Decree 3/2011, of 14 November, which qualifies them as media own instrumental and technical services of the General Administration of the State the autonomous communities and their contracting authorities, for those who can provide services under package management.
This provision States, in its paragraph 7, that the rates that apply to determine the amount of the encomiendas of management take charge to TRAGSA and its subsidiaries must represent the actual cost of the entrusted work. In the same vein, article 3(2) of the Royal Decree 1072 manifests / 2010 of 20 August, whereby the regime of agrarian transformation, Sociedad Anonima, company and its subsidiaries develops.
This principle established by law may be affected by regulatory changes that make an adaptation necessary of rates, so that there is a distortion in the actual cost of the work it is necessary that the new rates are applicable from the moment that comes into force regulatory change concerned.
Therefore, the present Royal Decree modifies article 3.9 of the Royal Decree 1072 / 2010 of 20 August, in order to provide that if new rates are derived exclusively from a regulatory change, which modify the true costs of realization of the encomiendas, the same will apply to the parcels in course since the entry into force of the regulatory change.
The former so-called occurred this year under provisions of law 28/2014, of 27 November, which, among other laws, amending Law 37/1992 of 28 December, the tax on the value added (LIVA) and the law 20/1991 of June 7, modification of the tax aspects of the Fiscal economic regime of Canarias , giving redrafting the articles 7.8. º of law 37/1992 of 28 December, and 9.9. º of law 20/1991, of 7 June, declaring not subject to VAT and to the indirect General tax Canario (IGIC) service provided under charges of management.
This rule of not subject to VAT came into force on January 1, 2015 and is only applicable to the public administrations, as they are defined in article 7.8. º of the LIVA, so that excluded companies, or other entities of public law which do not fulfil the requirements laid down in that article.
The implementation of the reform introduced by law 28/2014, of 27 November, generates, TRAGSA case and its subsidiaries, by the application of provisions in the current drafting of article 3.9 of the Royal Decree 1072 / 2010, of August 20, a distortion in the cost of services provided by the encomiendas of management that were ongoing or had been completed on the date from 1 January 2015 application of the new rates adapted to the regulatory change that introduces law 28/2014, of 27 November, which were adopted in the Commission's corresponding agreement for the determination of the rates of TRAGSA, published in the «Official Gazette» April 10, 2015.
In this sense, the new wording referred to article 3.9 of the Royal Decree 1072 / 2010, of 20 August, aims to avoid such situations in the future, but also to avoid specific distortion introduced by law 28/2014, of 27 November, which is set to the single transitional provision that the new wording has retroactive effect from 1 January 2015 for the so-called collecting it.
Finally, the modification of the precept is used to adapt its drafting, with regard to the update of the rates system, as provided in the Act 2/2015, March 30, desindexacion of the Spanish economy.
This Royal Decree, in its draft phase, has been submitted to the inquiry of the autonomous communities and the cities of Ceuta and Melilla.
By virtue, on the proposal of the Minister of finance and public administration and the Minister of agriculture, food and environment, according to the Council of State and after deliberation by the Council of Ministers at its meeting of October 23, 2015, have: single article. Modification of the Real Decree 1072 / 2010 of 20 August, whereby the regime of agrarian transformation, Sociedad Anonima, company and its subsidiaries develops.
Amending article 3.9 of the Royal Decree 1072 / 2010, 20 August, which develops the regime legal agrarian transformation, Sociedad Anonima, company, and its subsidiaries, which will remain with the following wording: «9. new rates and that has been modified will apply to the new parcels making administration after its adoption or the date that is agreed» , but not annuities successive actions in progress, unless caused solely by a regulatory change that modifies the actual costs of realization of the encomiendas, in which case the same shall apply from the date of entry into force of the aforementioned regulatory change, the encomiendas in course on this date, pursuant to the following paragraph.
In relation to the mentioned rates arising solely from a regulatory change timely modification of the respective command of management record, must be processed whenever there is budgetary availability, which must be accredited to the different cost to finance the encomienda brings cause only the necessary adaptation of the rates to the legal requirement contained in the twenty fifth additional provision of the text of the law of contracts from the Public Sector approved by Royal Legislative Decree 3/2011, from 14 November. The additional expenditure which, if any, arises will be included in the next or the following payments to be carried out in the parcels not yet settled and outstanding execution.
The rates shall establish the period of validity of the same and the update system, where appropriate, applicable during the period of its term, in accordance at least with the provisions of the Act 2/2015, March 30, desindexacion of the Spanish economy and its implementing regulations. In the absence of approval of new rates or the modification of existing ones, the tariff regime means extended until the adoption of the agreement by the Commission.'
Sole transitional provision. Temporary application.
1.Lo arranged in the single article of this Royal Decree shall apply with effect from 1 January 2015, under the terms provided in the following paragraph, as a result of the effects of the policy change by law 28/2014, of 27 November, in article 7.8. º of law 37/1992 of 28 December, the value-added tax.
2. the rates approved by the agreement of the Commission for the determination of rates TRAGSA whereby updated rates of simple of the encomiendas of services prices, published in the Official Gazette on 10 April 2015, apply to services provided from the 1 January 2015 by the encomiendas of management that were ongoing or had been completed at the date of application of the Agreement, regardless that such parcels of management have had formalized from 1 January 2015, or before this date, prior treatment of the corresponding dossier and whenever there is budget availability.
Sole final provision. Entry into force.
This Royal Decree shall enter into force the day following its publication in the "Official Gazette".
Given in Oviedo, on 23 October 2015.
The Vice-President of the Government and Minister of the Presidency, SORAYA SAENZ DE SANTAMARIA ANTON
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