Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8271
Article 27 of law 49/2002, of 23 December, taxation of non-profit entities with fiscal sponsorship incentives, points out that the law approved programmes of support to events of exceptional public interest governs the creation of a consortium or the appointment of an administrative body that is responsible for the implementation of the programme and which certify the adequacy of expenditures made to the objectives and plans of the same, which necessarily be represented public administrations interested in the event and, in any case, the Ministry of Finance (today's finance and public administration), being necessary the vote in favour of the representation of the Ministry of finance for the issuance of the above certifications.
The additional provision sixty eighth of law 36/2014, of 26 December, the State budget for the year 2015, gives the «centenary of the Royal Andalusian Federation of soccer 2015» consideration of event of exceptional public interest for the purposes of the provisions of article 27 of the law 49/2002, of 23 December.
Paragraph three of this additional provision states that «certification of the adequacy of expenditures made to the objectives and plans of the programme will be made in accordance with the provisions of the aforementioned law 49/2002», adding, in paragraph four of that «will development and concretion in plans and programs of specific activities by the competent body in accordance with provisions in the aforementioned law 49/2002».
On the other hand, this additional provision of the General State budget law for the year 2015 concerning also the term of duration of the programme, both tax benefits apply. Thus, in its paragraph two sets that the duration of the program of support to this event will cover from the 1 of January of 2015 until the 31 of December of 2015 and, in its paragraph five, that them benefits tax will be them maximum established in the article 27.3 of the cited law 49 / 2002.
The application of tax benefits shall be governed by the aforementioned law 49/2002, of 23 December, and by the regulations for the application of the tax system of non-profit entities and tax incentives to patronage, approved by Royal Decree 1270 / 2003 of 10 October.
In addition to the required representation of the Ministry of finance and public administration, will be part of the body that this order is created, two representatives of the higher Sports Council and a representative of the Andalusian Federation of football.
The present order is dictates of conformity with it ready in the article 40.2 of the law 6 / 1997, of 14 of April, of organization and operation of the Administration General of the State.
By virtue, on the proposal of the Ministers of education, culture and sport and finance and public administrations, have, article 1. Object and purpose.
In compliance with provisions in the additional provision sixty eighth of law 36/2014, of 26 December, General State budgets by the year 2015, and in accordance with article 27 of the law 49/2002, of 23 December, taxation of non-profit entities with fiscal sponsorship incentives , is creates an organ collegiate inter-ministerial Manager of the event of exceptional interest public «centenary of the Real Federation Andalusian of football 2015», as the organ responsible of the execution of the program of support to the celebration of the event of exceptional interest public. In particular, it will be the body responsible for the certification of the adequacy of expenditures made to the objectives and plans of the programme and the development and realization of the objectives, plans and specific programmes applicable to the celebration of the "Centenary of the Royal Andalusian Federation of soccer 2015».
Article 2. Administrative integration and financing.
1. the operation of the organ collegiate, that is integrated in the Council Superior of sports, is suit to it established in the chapter II of the title II of the law 30 / 1992, of 26 of November, of regime legal of them administrations public and of the procedure administrative common.
2 created organ does not involve increased public expenditure or its members shall receive diets for the exercise of its functions.
Article 3. Composition.
1 four members will be part of the College:-one on behalf of the Ministry of finance and public administration, appointed by the Secretary of the Ministry.
-Two in representation of the Council Superior of sports, being one of them the Director General of sports and another a person designated by the President of the Council Superior of sports.
-A representative from the Royal Andalusian Football Federation, appointed by its President.
2. will be President of the organ College the Director General of sports.
3 it will be Secretary of the organ, with voice and without voting, a person appointed by the President of the Royal Andalusian Football Federation.
4. the alternates of them members of the organ collegiate in cases of absence, vacant or disease, is shall designate by the same organ that named to them representatives holders.
Article 4. Operation.
The regime of adoption of agreements of the College shall be by majority vote, with the following particularities: a) the issuance of the certificates referred to in article 27.2 b) of law 49/2002, of 23 December, will require the vote of the representative of the Ministry of finance and public administration.
(b) the approval of the program of development and concretion of them objectives, plans and activities specific applicable to the celebration of the «centenary of the Real Federation Andalusian of football 2015» will require the vote favorable of them representatives of the Council Superior of sports.
Article 5. Procedure for the obtaining of certifications.
(1. for the obtaining of the certifications to which makes reference the article 27.2 b) of the law 49 / 2002, of 23 of December, them interested must present a request directed to the organ collegiate, in them models that is will facilitate.
2. the application may be submitted in the form and places referred to in article 38.4 of law 30/1992, of November 26 and will head to the Higher Council for sports, avenida Martín Fierro, 5 (28040 Madrid), likewise, may be by electronic means, in accordance with the provisions of law 11/2007, of 22 June, electronic access of citizens to public services , in the headquarters electronic of the Council Superior of sports accessible at the address electronic https://sede.csd.gob.es. Once taking place their entry into the Higher Council for sports, requests will be forwarded to the Secretariat of the body.
3. the deadline for the submission of requests for issuance of certificates will end 15 days after completion of the event.
4. the maximum period in which certifications by the College must be notified shall be two months from the date on which the request became entry in the register of the competent body to resolve.
He computation of said term is suspended when is required to the interested that complete the documentation presented, by the time that mediate between the notification of the requirement and the presentation of the documentation required.
5. elapsed the term to is concerns the paragraph previous without the interested has received requirement or notification administrative about your request, is means fulfilled the requirement of it certification, can the interested request of it administration tax the recognition prior of the benefit fiscal providing a copy sealed of the request.
6. the certification, or the resolution to revoke it, will be issued by the College will exhaust the administrative and contentious-administrative appeal, without prejudice to the optional replacement appeal, in accordance with articles 116 and 117 of the law 30/1992, of November 26, may be brought against it.
Article 6. Real Federación Andaluza de Fútbol.
1. the Royal Andalusian Football Association is responsible for the preparation of the programme of activities and actions resulting from the implementation of the "Centenary of the Royal Andalusian Federation of soccer 2015», which will be approved by the College, and of the material preparation of acts and activities arising from the implementation of the programme, assuming the status of recipient of the donations that are made for the implementation of the programme of support for the event of exceptional public interest and also assuming potential losses that may arise from its liquidation, no corresponding obligation to this character to public administrations.
2. the Royal Andalusian Federation of soccer will be the holder of the right of ownership over the words, graphics or mixed distinctive signs that identify this event of exceptional public interest. He organ College will establish a manual of application of brand for its employment in the field advertising from third to which is conferred the right of use with the purpose of promote and disclose the event.
3. in the actions carried out by the Andalusian Football Federation that carry out advertising of the event, include the logos of the administrations and entities participating in the College, on equal terms.
4. the Real Federación Andaluza de Fútbol once completed actions of the «centenary of the Real Federación Andaluza de Fútbol 2015», will present an economic report for taking into consideration by the College, containing a full account earned revenues, expenditures executed and carried out actions and an audit of accounts for the period from the entry into force of this order until the end of the program. This report must be approved by the College.
The College will approve the proposed settlement, which will be presented by the Secretary of the College.
Once approved the liquidation operations, the College shall adopt its dissolution, provided you have met all obligations imposed the law 49/2002, of 23 December, taxation of institutions non profit of tax incentives to patronage, and the regulations for the application of the tax system of non-profit entities and tax incentives to sponsorship , approved by Royal Decree 1270 / 2003, of 10 of October. In any case, the College will be dissolved prior to the September 1, 2016.
Sole final provision. Entry in force.
This ministerial order shall enter into force the day following its publication in the "Official Gazette".
Madrid, 20 July 2015.-the Vice-President of the Government and Minister of the Presidency, Soraya Sáenz de Santamaría Antón.
Search Translated Laws of Spain