Royal Decree-Law 6/2015, May 14, Amending The Law 55/2007, Of 28 December, The Film, Are Granted Several Extraordinary Credits And Supplements Of Credits In The State Budget And Adopt Other Measures Of Character T...

Original Language Title: Real Decreto-ley 6/2015, de 14 de mayo, por el que se modifica la Ley 55/2007, de 28 de diciembre, del Cine, se conceden varios créditos extraordinarios y suplementos de créditos en el presupuesto del Estado y se adoptan otras medidas de carácter t...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-5368

I the law 55/2007, of 28 December, the film, combines the dual dimension of cinematographic and audiovisual activities in its articles: If on the one hand, it ponders its cultural value as an expression of creativity, identity, and diversity of our society and our country, by another dedicated part of its forecasts in the arrangement of public and private financial resources to mobilize as a productive sector of growing strategic importance.

In this economic dimension, the law affects the legal regime of the agents involved in the industry (production, distribution and exhibition), without forgetting the necessary application of the principles of free competition and the consequent limitation of the impact of the extensive battery of CBMs which regulates the law itself may result in the generation of the market value of the cinematographic and audiovisual product. The cultural factor conditions regulation approving the law for the various economic aspects of activity film and audiovisual, singularizando it with respect to other economic sectors in which the presence of the stimulation and protection policies is not so fundamental as this.

In this context, in which exists Foundation for intervene normatively in them elements economic of this activity, encouraging the strengthening of the woven industrial, financing its development or facilitating the marketing of the product film and audiovisual, the legislator must search a necessary and permanent balance that suits them rules that channelled and foster the activity film to them changes substantial of the environment economic and to it own update of them rules General that it configured. They are some of these changes and the empirical account of the economic crisis which, seven years after its entry into force, justify the modification of the law which is now approved and which have led to its recent update.

Thus, if the Royal Decree-Law 8/2014, 4 July, approval of urgency for growth, competitiveness and efficiency, updated and adjusted the law of cinema to the requirements of law 20/2013, December 9, guarantee of the unity of the market, which requires an evaluation and permanent overhaul of the means of intervention of public authorities to ensure free access to the market and equality in the exercise of the economic activities throughout the national territory, and the law 27/2014 November 27, from corporate tax has redesigned the system of deductions for investments in film production, modification which now approves complete this process of adaptation in a double sense.

On the one hand, aid to the cinematography and the audiovisual system conforms to «Of the Commission communication on State aid to cinematographic works and other audiovisual productions», published in the «official journal of the European Union» of 15 November 2013, principal normative instrument that currently directs and limits the exceptional mechanisms that most European countries have adopted to support their film industry as can qualify as aid that affect the rules of the competition or distort the rules of the internal market.

By another, conditioned by it own evolution of the activity film and of them resources public available to support the sector in them last years, this law identifies and configures new instruments of support to them political public of promotion and incentive of it activity film. If in the scenario immediately rear to its entry in force, both the number of productions film released, in particular of feature films, as them own endowments of them different lines public of aid kept a line ascending permanent that is supported in the cycle expansive of the economy Spanish and in the reduction of them costs of production by the development technological and it digitization intensive in recent years, however, economic results aggregates the sector expressed an exponential decline parallel to the evolution of overall economic activity, the demands of fiscal consolidation while they impose a review of the effectiveness and efficiency of the different aid schemes administered by the Institute of cinematography and audiovisual arts as well as the effectiveness of the instruments that enable their management.

In this sense, the modification of the law approving now responds to the requirement of follow-up and adaptation of different lines of support and encouragement which already provides for the original text of the law in its fifth additional provision, and that leads to keep pre-existing help lines now in its articles but modifies the aid for the production of feature films for production companies , the most important from the point of view of its amount, through the introduction of a new line of aid early in the production of feature films that replaces and eliminates supports to the depreciation so far predominant. In addition, the law seeks to improve the efficiency in the use of public resources devoted to the promotion of cinematography to contemplate the possibility that different lines of aid are configured as reimbursable for cases in which the financed actions have obtained positive results for the beneficiaries.

The new line of aid for the production of feature films will allow the progressive financing of cinematographic productions during its development, eliminating the weaknesses of the current depreciation system which, when configured through aid subsequent to the release of the films and depend on the number of spectators and obtained revenues, has generated important uncertainties in the possibilities of funding the production of feature films and a critical dependency of producers with respect to credits annual approved for subsidies to the depreciation in the General budgets of the State, which in practice have worked more as a guarantee for the financing of the costs of that feature films as instruments of development. In addition, front operator subsidies depreciation, these new anticipated aid will be made by application of objective criteria on whose determination is will serve, among other things, to the technical soundness of the beneficiary, to the economic and financial viability of the project, its dissemination, your culturally-relevant Spanish and European, its innovative character, as well as to the socio-economic impact of the investment expected in Spain.

Besides these changes, the modification of the law serves for introduce some updates and improvements technical related with it qualification of them films, the coordination of the system of aid with the new regime of incentives tax and the regime sanctioning.

The extraordinary and urgent need in the adoption of these amending provisions of the law 55/2007, of 28 December, the film, is produced by the concurrence of three factors that motivate their processing as Royal Decree-law.

First of all, by the necessary implementation and commissioning of the new system of financing of the film support measures since the beginning of 2016, before the practical suspension of access by producers to the mechanisms of obtaining credit and financing than so far it bore in the regularity of subsidies depreciation. This situation has accentuated the structural weaknesses of the industrial fabric of the Spanish film industry, burdened by the small size of their businesses, its low average production, its chronic capitalization and the consequent high degree of dependence on public aid and third-party funding. And the result derived of this entangled of the sector, has been the accretion of them problems for it promotion national e international of them films produced, that in them last years have accelerated them rates negative in the fundraising half obtained by each film, as well as the descent in the number half of spectators, in a context each time more complex for compete with them productions film not European backed by a very powerful industry both in the production and distribution of feature films. With the introduction of the new model is contributes to one of the most sensitive elements by their structural character and that more effectively can help reverse this trend. The new line of aid that from 2016 is configures as the main instrument of promotion for the production of feature films, is has designed for accompany it production from their early, with projection multiannual, and with mechanisms best adapted to them needs of funding of the sector and legally more safe, what will facilitate it application more quick and efficient of them resources public in support of a sector in risk certain of collapse in the development of its activity to short term.


On the other hand, the introduction of new rules referred to in the 'communication of the Commission on State aid to cinematographic works and other audiovisual productions', of November 2013, require a review of some of the conditions laid down in the Act and which are initially contradictory to the new scheme of State aid for the sector. The proposed amendment adjusts the law to this new scheme and allows building measures inviting since its entry into force to comply with the new requirements, especially those that extend beyond the normative adaptation period laid down by the European Commission and ending November 15, 2015.

Finally, on the line of the limitations laid down by the legislation of the European Union in terms of maximum intensity of aid to production in the film sector, it is essential that instruments that contemplates the law to control and coordinate the potential simultaneous application of fiscal incentives, approved by law 27/2014, 27 November , of the tax on societies, and the grants of the law of the cinema, can apply is in the period tax in which will enter in force the new regime tax in matter of societies.

II the present Royal Decree-Law aims to second the granting of several extraordinary credits and supplements of credit in the State budget, in particular on the budget of the ministries of finance and public administration, of the Interior, development, education, culture and sport, of industry, energy and tourism, of agriculture, food and environment and of economy and competitiveness and in the relative section to «Other financial relationships with local authorities» : First are granted credits extraordinary section 32 «Other territorial entities financial relationships», in total amount of 168.563.730,78 euros, pursuant to Royal Decree-Law 17/2014, on December 26, for the granting of subsidies to the financing of investments in various autonomous communities.

With the Royal Decree-Law 17/2014, of 26 December, measures of financial sustainability of the autonomous communities and local entities and other economic character, created new mechanisms that allow sharing between all the administrations financial savings achieved by the public Treasury, continue supporting Governments with greater difficulties in financing and urge those who have fulfilled the objectives of budgetary stability. Among these new mechanisms is the compartment ease financial of the Fund for the funding to communities autonomous.

Also among the measures referred to in the Royal Decree-Law, the third section of the additional provision eighth, establishes that "the Government will promote, within budgetary availabilities, the granting of incentives to the autonomous communities that have not been attached to the bottom of regional liquidity that adhere to ease financial compartment, and that they comply with the objectives of budgetary stability and debt so that fewer resources due for return in 2015 of the amounts deferred by liquidations negative system of financing of the autonomous communities of common regime of 2008 and 2009 do not pose a smaller investment capacity of these communities."

The present Royal Decree-Law aims to establish the enabling elements necessary for the operational development of such incentives. Accession the financial facility was planned as a voluntary mechanism on request of the autonomous community in accordance with article 17 and the sixth additional provision of the aforementioned Royal Decree-Law 17/2014. A time completed the term established for the application of the accession, is has found that them communities autonomous beneficiary are Galicia, the Rioja, and Castilla and Leon, by be them unique that meet all them requirements established in the same.

Article 2 of the present Royal Decree-Law establishes the incentive for each of mentioned autonomous communities consisting of capital grant for the amount of return fees corresponding to 2015 of negative returns in 2008 and 2009 postponed to the aforementioned autonomous communities will be destined to the financing of investments of the community to , so this return does not mean a smaller investment capacity of such communities, in accordance with the abovementioned additional provision 8.3 of the Royal Decree-Law 17/2014.

For the purpose of being able to comply with that mandate, article 2 enabled by means of a special loan for a total amount of 168.563.730,78 EUR, entered in section 32 «Other financial relationships with local authorities» of the General State budget, budgetary allocations necessary for its instrumentation is formalized through agreements of collaboration between the General Administration of the State and the autonomous communities benefiting.

The available additional 8.3 of the Real Decree-Law 17 / 2014 is set as a measure directed to those communities autonomous that is acceding to it ease financial; at the time of the adoption of the Royal Decree-Law, the autonomous communities which would result from application, since access to this facility was designed as a mechanism for voluntary membership based on the financial advantages their own scheme of operation for the autonomous communities were unknown. It was necessary, therefore, that communities apply for membership of the mechanism and will verify compliance with the requirements for this.

At the present time, once made accession procedures to the financial ease and clear, as a result, the question of the autonomous communities finally benefiting, not applicable take longer putting up of the additional provision 8.3 incentives; the full development at the operational level of them is essential for to give to the public administrations involved in the necessary legal and financial certainty enabling financial planning, Treasurer and budget more efficient, oriented to the fulfillment of their respective objectives of stability, debt and spending rule, and for the adoption, for this purpose, decisions in various areas requiring as at the beginning of sound financial management, a large temporary margin throughout the budgetary exercise for their proper planning and execution.

In second place, is comes to the award of a supplement of credit by amount of 17.817.735.446,48 euros in the budget of the Ministry of Hacienda and administrations public in accordance with it planned in the Real Decree-Law 17 / 2014, of 26 of December, of measures of sustainability financial of the communities autonomous and entities local and others of character economic and in application of the article 55 of the Law 47 / 2003 , of 26 of November, General budget.

The Royal Decree-Law 17/2014, 26 December, measures of financial sustainability of the autonomous communities and local entities and other economic character, creates in his article 6.1, the financing fund to autonomous nature of Fund without legal personality of those provided for in article 2(2) of the Law 47/2003, of 26 November General budget, in order to ensure the financial sustainability of the attached autonomous communities.

The fifth additional provision of the aforementioned Royal Decree, establishes a capital contribution from the State budget to the financing fund to autonomous communities that is set for the year 2015 38.869 million euros. This amount has been covered partially by a transfer of credit amounting to 20,000 million euros. On the other hand, by agreement of the Commission the Government representative for Economic Affairs from 19 February 2015 has been established that resources of the 2014 from repayments of credit operations agreed by the autonomous communities with the Fund's financing of payments to suppliers 2, pending admission to the public Treasury for amount of 1.051.264.553,52 euros will go to finance the operations of credit to be signed with the autonomous communities in 2015, with charge to the Fund's funding to communities autonomous, by what the needs to finance amounts to 17.817.735.446,48 euros.

In the agreement of 19 of February of 2015 of the Commission associate of the Government for Affairs economic is establishes the distribution of them resources assigned to the compartment ease financial of the Fund, by an amount of 11.336,72 million of euros, between them communities autonomous attached to the same (Andalusia, Aragon, Illes Balears, Principality of Asturias, Canary, Castilla and Leon, Extremadura, Galicia, community Foral of Navarra and the Rioja) According to your financial needs, and the distribution of resources allocated to the regional liquidity fund compartment, for an amount of 17.605,43 million euros, between the autonomous communities attached to it (Cantabria, Castile - La Mancha, Catalonia, Region of Murcia and Valencia), according to your needs.


The schedule of payments provided for in both compartments until June 30 inclusive, amounts to 18.455,07 million euros. To this amount must be added the amount referred by planned box payments Social Fund up to 30 June inclusive, amounting to 623,08 million euros. The sum of the two amounts would deplete practically date 30 June 2015, the allocation assigned to the budgetary application acid):15.22%. 922N. 877 «contribution equity financing fund to autonomous communities», through credit transfer, already accounted for 20,000 million euros.

Also are expected in the months of June and December of the present exercise agreed modification of the resources allocated to these compartments up to the limit of the equity contribution set at the fifth additional provision of the Royal Decree-Law 17/2014, amounting to a total of 38.869 million euros.

The above reasons justify the urgent need for the adoption of this supplement of credit by means of Royal Decree-Law, so that dowry immediately cited budgetary application acid):15.22%. 922N. 877 «contribution equity financing fund to autonomous communities», to meet the provisions laid down in the second half of the year 2015.

Thirdly, is granted an extraordinary credit of 10,000,000 euros in the budget of the Ministry of the Interior aimed to enhance the media units of forces and the State security bodies engaged in combating terrorism.

International terrorism and, in particular, court jihadist terrorism is today one of the scourges of the most serious against the rule of law and democracy and the peaceful coexistence of citizens.

After the last character attacks jihadist committed in areas of conflict (Middle East and Near East) as well as in different European countries and North Africa, the terrorist threat has worsened considerably and both Spain and neighbouring countries have raised alert levels to enhance the prevention and the fight against this phenomenon.

For combat it cited threatens, neutralize or minimize them risks of actions criminal terrorist against our citizens and it atomization of them risks, is precise, between others performances, strengthen them capabilities and resources of them services of information of them units responsible of the security of the State, both for the prevention, protection and persecution as in the preparation of the response before it possible contingency criminal.

In this context, that it should be an urgent and urgent response to the need for technological empowerment and information systems and communication of the aforementioned units, so that, in view of the special characteristics that concur in terrorist cells and their international connections, possible to counteract the high operational capacity is considered.

Fourth, is also given extraordinary credit in the budget of the Ministry of public works amounting to 9.636.360,00 euros, with destination to the rescue and maritime safety (SASEMAR) society for the financing of the extraordinary expenses arising from the sinking of the ship «Oleg Naydenov».

The legal Spanish within the scope of the search and rescue and protection of the marine environment, both consisting of making standards internal as per rules of international origin, integrated into our system through the channels described in article 96 of the Constitution, determines that her Kingdom of Spain shall adopt the measures which are necessary to ensure a service of search and rescue at sea and the proper and effective marine environment protection.

The fight against pollution of the marine environment is a public service, in accordance with the provisions of article 264 of the Royal Legislative Decree 2/2011, 5 September, which approves the revised text of the law of ports and the merchant marine, which provides that the public service in the fight against pollution will be provided by the General Administration of the State , as well as by other authorities competent, according to the principle of coordination.

Article 8 of the Royal Decree 452/2012, March 5, whereby the basic structure of the Ministry of development develops and modifies Royal Decree 1887 / 2011, of 30 December, which establishes the basic organizational structure of the ministerial departments, the General Directorate of the merchant marine exercises powers conferred on the Ministry of development by the text revised the law of ports of State and Navy Merchant, among others, the direction of prevention and fight against pollution from ship marina, as well as the cleaning of marine waters.

In addition, article 6.6 of the aforementioned Royal Decree, sets that it is attached to the general secretariat of transport, under the higher direction of the Secretary of State, the public enterprise society rescue and maritime safety through the General Directorate of the merchant marine.

Of conformity with the article 268.1 of the text consolidated of it law of ports of the State and of it Marina merchant, to it society of rescue and security maritime (SASEMAR), created by the law 27 / 1992, of 24 of November, of ports of the State and of Marina merchant, you corresponds it provision of them services public of rescue of it life human in it sea and of the prevention and fight against the pollution of the half marine the provision of services for monitoring and support to shipping, navigation, trailer and assistance to ships and maritime safety, as well as of those complementary to the previous ones.

On April 11, 2015 was declared a fire onboard ship factory «Oleg Naydenov», flag of the Russian Federation, which was moored in the port of Las Palmas. Once put away their crew, the ship was towed to the South of the Punta Jandia (Fuerteventura) and later, once the fire gave signs of losing force, returned to Gran Canaria.

However on April 12, the Russian trawler was towed to deep sea by maritime rescue to prevent the fire spreading to other ships, before the Panel's finding that the fire that had declared in its interior was already uncontrollable.

1,490 tons of fuel that had charged the Russian fishing «Oleg Naydenov» out of the puerto de La Luz and Las Palmas, forced to activate the protocols anti-pollution in the Canary Islands, after sinking the vessel 15 miles (24 kilometers) South of Maspalomas.

Faced with this situation, on 16 April 2015 was issued resolution of Declaration of emergency of the ship «Oleg Naydenov», in order to activate with the greatest possible urgency response to the subsequent episode of maritime pollution incident.

The disaster of the sinking of the ship «Oleg Naydenov» has been the most important accident that took place in Spain since the sinking of the ship «Pretige», being an event absolutely outstanding and of great magnitude, which is requiring exceptional measures of recruitment and intensive use of media boasts SASEMAR to perform their regular duties. When a large entity accidents occur, the regular budget of SASEMAR was insufficient to finance such extraordinary performances, both by the nature of the resources to finance, as by the high cost of these, directly resulting in an increase in the needs of Treasury, that given the very tight circumstances.

Fifthly, is granted a supplement of credit in the budget of the Ministry of education, culture and sport of 16.000.000 euros, with destination to the Institute of cinematography and audiovisual arts to increase the protection fund to cinematography.

It law 55 / 2007, of 28 of December, of the film, sets that corresponds to the Institute of the cinematography and of them Arts audiovisual (ICAA), the promotion and promotion of the production, distribution and display of works cinematographic and audiovisual and the establishment of them conditions that favor its creation and broadcasting.

Also, the cited law 55/2007 establishes various measures to promote, among which are, in article 26 standard, subsidies for the amortization of feature films, that they have as beneficiaries to the producing undertakings with Spanish nationality and its object is the amortization of the cost of production of the films, as well as encourage its commercialization, trying to increase the market share of Spanish cinema and maintain a production volume.

In this context, the Institute of cinematography and audiovisual Arts (ICAA) collaborates with the Institute of official credit in the field of film production, through the formalisation of annual cooperation agreements with the purpose of establishing a line of mediation aimed at the financing of investment projects in film productions of feature films.

The connection between these two financing instruments occurs because the beneficiaries of subsidies depreciation are obliged to allocate the amount to amortization of the loans obtained under cover of the ICO-ICAA line.


On the other hand, the «Audiovisual, S.G.R.» reciprocal guarantee society, participated in a 45 per 100 by the ICAA, aims to support the audiovisual industry and the sector content of cultural and leisure activities in the financing and development of their projects, facilitating access to credit for small and medium-sized enterprises, improving their conditions of funding through the provision of guarantees to banks, savings banks and other credit institutions, providing also assistance and financial advice. This entity endorses or provides other types of guarantees, to a large number of operations benefiting from the agreements formalized by the ICO and the ICAA for film production.

The cost of the call of aid to the amortization of 2014, corresponding to them feature films released in 2012, was of 53.2 million of euros. Various increases in the endowment of the Fund, which finally stood at 56 million euros were needed to meet this expenditure.

Call for 2015, corresponding to feature films released in 2013, added to the cost of the remaining lines of aid granted through the protection fund is a total estimated cost of 53 million euros compared to a current budgetary availability of 36.6 million, figure that would not grant such feature films released in 2013 amounts entrusted to perceive the production companies.

However, these companies are required to pay for borrowing on his day in legitimate trust that by 2015 the total amount that by application of the automatic criteria governing such aid is perceived to feature films without having to assume the payment of interests derived from those loans due in this fiscal year.

The extraordinary and urgent need reasons justifying the granting of the present supplement of credit in the budgets of the Ministry of education, culture and sport and the Institute of cinematography and audiovisual arts, are based on the negative effects that would have on the film industry not immediate call for aid to the amortization of feature films released during the year 2013 for the amount stated, since much of the producing companies started their production in a framework that allowed them to obtain external funding, which acted as a guarantee the granting of the aid at that time. Therefore, don't produce the call in the planned amount, will generate a financial loss that would lead to the closure of many of them and put at risk an industrial sector of great cultural importance and generating a large number of jobs.

Sixthly, an extraordinary credit amounting to 225.000.000 euros in the budget of the Ministry of industry, energy and tourism is granted to finance the Institute for the diversification and saving of energy (IDAE) the eighth call of incentive program supports the efficient vehicle (PIVE 8).

Government valued very positively the effects of incentive program (program PIVE) efficient vehicle, it considered necessary its continuity, given the favorable results they are getting in terms of improvement in the trade balance, generating economic activity in the sector of the automobile and ancillary industries in other linked to it (marketing, insurance or financing of capital goods) and , therefore, in terms of the creation or maintenance of employment levels. The impacts of the five calls of the program (PIVE, PIVE-2, PIVE-3, PIVE-4, PIVE-5, PIVE-6 and PIVE-7) are also very important in terms environmental, by reduction of emissions of CO2 and pollutants.

The procedure of direct grant of subsidies of the program of incentives for efficient vehicle (PIVE-7) was approved by Royal Decree 124/2015, 27 February. Article 3(1) of the Royal Decree allocated a budget of 175 million euros for the programme, and article 7 established its effect from the day following the date of publication in the official bulletin of the State (which occurred on February 28, 2015), ending twelve months after that date, or If it happened before, when mentioned available budget is depleted. On the other hand, article 3 of the Royal Decree established also, on the one hand, that, if any remaining PIVE-6, would be it incorporated the PIVE-7 and that, in any case, would be considered exhausted the available budget enabling for the execution of the program when it is made the last reserve budget which totalizase the amount corresponding to the same. In addition, it established that the budget reserves provisionally activated on the basis of the application of the Royal Decree 525/2014, of 20 June, which regulates the direct grant of subsidies of the PIVE-6 and recorded in the computer-enabled application to the effect up to the date of publication of the Royal Decree 124/2015, should be dealt with corresponding budgetary PIVE-7 coverage , subject to all the requirements in the Real Decree 525/2014, 20 June.

In this context, the good reception of the programme PIVE-6 and PIVE-7 has motivated that the endowment of 175 million euros and the corresponding to the previous programs PIVE remnants have not been sufficient to keep the validity of the same twelve months initially envisaged, as with date of April 10, 2015 has been made the last budget reserve which implies the completion of the term of the program.

Since the abolition of the PIVE programs would have a negative effect for the market of the automobile which is considered necessary to avoid, the Government has chosen to establish a call octave of the program (PIVE-8) that frame in the 2014-2020 energy efficiency Action Plan. The procedure for granting of subsidies under this program PIVE-8 shall be established in accordance with provisions in the law 38/2003, 17 November, General subsidies.

. With regard to the funding of the budget of these supports, since in the time of adoption of it measure not is has of credit enough and right in them current budgets General of the State, is necessary its enabling through it award of a credit extraordinary.

Them reasons of extraordinary and urgent need that justify the award of the credit extraordinary through real decree-law come constituted by the need of not delay the fertilizer of them mentioned aid for get the continuity of them benefits described.

In seventh place, is granted credits extraordinary by amount total of 50.185.000 euros in the budget of the Ministry of agriculture, power and environment, to meet needs derived of the situation of drought in the basins hydrographic of the Júcar and of the safe.

The difficult and adverse climatic conditions suffered in the last year in some parts of the Spanish geography have resulted in some watersheds have accused problems for the supply of water, both for supplies to populations to agricultural and livestock farms, so it is necessary to take certain urgent measures to alleviate the effects of the existing drought.

Thus, in the demarcation Júcar, the last hydrologic year 2013 / 2014, has been extremely dry from the point of view of the weather. Far from improving the current hydrological year, the low level of precipitation has been prolonging in time, running the risk that the situation will become untenable not to take immediate measures.

Special drought of the Júcar hydrographic Confederation Plan has been and is effective in the detection of shortages and allowed activate advance up scheduled implementation of management actions aimed at the prevention and mitigation of its impacts to minimize the deterioration of the public water domain.

However still being required the adoption of urgent measures that help overcome the consequences of the drought, which requires enable appropriations by an amount of 20.185.000 euros.

For its part, in the demarcation Hidrográfica del Segura, the hydrological situation in which the exploitation linked to the Tajo-Segura transfer and the headwaters of the river Tagus, as a result of the lack of precipitation during hydrological year, causes that currently demands for water are not guaranteed in the above-mentioned demarcation.

This fact has come to aggravate the resource gap that exists in the basin of the Segura, hampering the achievement of the environmental objectives for the different water masses, within the deadlines provided for in the River Basin Management Plan.

The investments to be carried out require provide loans amounting to 30,000,000 euros.

Works and performances to take place in both constituencies are considered essential to alleviate the situation of need for water resources and for better distribution of existing ones.

Finally, in eighth place, granted supplements of credit in the budget of the Ministry of economy and competitiveness, amounting to 95.649.809,01 euros, for the realization of performances within the State of scientific and technical research and innovation Plan.


The strategy and the Plan of science, technology and innovation have as objectives the recognition and promotion of r & d talent and their employability, the momentum of the business leadership in r & d, promotion of scientific and technical research of excellence and the promotion of r & d activities aimed to solve global challenges of society.

The Spanish strategy for science, technology and innovation 2013-2020 contains objectives, reforms and measures that need to be addressed in all the field of r & d to enhance its growth and impact, assuming an important step for the construction of the European area of research and innovation.

Moreover, the scientific and technical research and innovation 2013-2016 State Plan is the instrument whereby the General Administration of the State develops the objectives of the strategy and represents a major effort of simplification, which should help facilitate the management and relations with the citizens, covering the aspects necessary to ensure all actions , counting with the levels appropriate of funding, the sustainability of the system Spanish of science, technology and innovation.

Them programs annual of performance are the instrument of update continuous of the Plan State during its period of validity, reason by which collected the relationship of performances and calls that, annually, is put underway through the calendar planned of calls public, with indication of them deadlines of presentation and of resolution of them proposed, as well as of them bodies of management anticipation of new agreements, development agreements and other actions.

Within the framework of the annual programme of action 2015, the General Directorate of technical and scientific research and the Directorate-General for innovation and competitiveness, dependent on the Secretariat of State for research, development and innovation of the Ministry of economy and competitiveness, have planned the publication by 2015 of calls in competitive and decision of concession in 2015 and following.

It is also necessary to reanualizar certain previous aid, to bring the schedule of payments to the programmed expenditure of the action, allowing you to adjust the duration of projects to annuities really needed to achieve the objective scientific and technical persecuted.

The publication of calls for proposals, as well as carrying out other activities of r & d and the reanualizacion of previous years, is urgent and that the sustainability of the Spanish system of science, technology and innovation must be and are considered non-Deferrable to maintain the level of r & d as it corresponds to one of the countries aspiring to be one of the most advanced within the European Union and face to gain access in the best conditions on European funds as Horizon 2020 (H2020), and the European Fund for Regional Development (ERDF).

The needs of credit to meet the cost of these actions in the field of r & d for the year 2015 are encrypted in 95.649.809,01 euros.

III in tax matters, amending the regulations of the tax on the income of physical persons by establishing, in certain cases, improvements to the tax treatment for taxpayers affected by the marketing of subordinated debt and preferred shares.

In relation to the tax on the income of them people physical, taking into has of the impact social that has had it marketing of debt subordinate and of shares preferred, is set two rules, with effects from 1 of January of 2013, intended to avoid possible damages by reasons tax for them taxpayers affected by them agreements or by them sentences that meet them disputes on this matter.

Thus, first of all, establishes a special optional rules of quantification of the incomes which can be manifest as a result of agreements in order to resolve or avoid the disputes arising from the commercialization of subordinated debt and preferred shares. These rules are designed to allow you to compute a single performance of the furniture capital, which will be negative in the majority of cases, by difference between the compensation received by the taxpayer and investment, leaving intermediate operations without fiscal effects of repurchase and subscription or exchange of values, and, in his case, the transmission of the received values.

In any case, the taxpayer may apply the General rules of the tax, giving the treatment that is appropriate to each of the operations carried out.

Moreover, the existence of multiple sentences that have declared it nullity of them contracts of debt subordinate or of shares preferred has determined it origin of enable it request of it rectification of them self-assessments corresponding to the tax on the income of them people physical and get it return of income undue corresponding, of form extraordinary and limited to them yields derivatives of such contracts , while had been able to prescribe the right to request a refund.

Given that the amendments included in the scope of the physical persons income tax affect the tax return for the year 2014, whose deadline for submission has already started, with immediate approval is necessary, concurring therefore circumstances of extraordinary and urgent need.

IV the text of the Royal Decree-law is complete with three provisions additional, a provision transient and three provisions late.

The first additional provision refers to direct aid granted extraordinary amortization of feature films released in 2012.

In the available additional second is comes to the Declaration of emergency of them works, repairs and restorations that come for avoid them emissions of hydrocarbons derived of the accident of the ship «Oleg Naydenov», as well as them works and performances related with the drought.

At the disposal additional third is exceptionally set a temporary limitation on assignment of rights to the private use of water in the river basin of the Segura.

Through the single transitional provision is established a transitional regime of subsidies for the amortization of feature films.

Finally, the first final provision introduces modifications in terms of staff in law 36/2014, of 26 December, the State budget for the year 2015. The other two provisions late is refer, respectively, to the development regulatory and to the entry in force of the real decree-law.

By virtue, making use of the authorisation contained in article 86 of the Constitution Spanish, on the proposal of the Ministers of finance and public administration and education, culture and sport, according to the Council of State with regard to chapter II and prior deliberation by the Council of Ministers at its meeting of May 14, 2015 , AVAILABLE: CHAPTER I modification of the law 55 / 2007, of 28 of December, of the film article 1. Modification of the law 55/2007, of 28 December, the film.

Law 55/2007, of 28 December, the film, is hereby amended as follows: one. Paragraph 2 of article 8 is modified and added a new paragraph 3 with the following wording: «2. for the purposes of the provisions of article 7.6 of the law 7/2010 of 31 March General Audiovisual Communication, in the case of motion pictures or other audiovisual works that have been validated by the Institute of cinematography and audiovisual arts or by the competent body of the autonomous communities» , attend the qualifications thus obtained.

3. regulations may be established the regime applicable to the advances of films as well as the participation in festivals, which can made the general regime of prior qualification in the terms established."

Two. Paragraph 1 of article 9 is drawn up in the following way: «1. qualifications who have obtained cinematographic films and other audiovisual works in Spain, in accordance with the established in the previous article rating obligation, should be reaching the public, by way of indication. " Those who carry out acts of marketing, distribution, public communication, advertising, broadcasting or dissemination by any means of these works will be responsible that such acts record the given qualification so that is clearly perceptible to the public. Expressly include companies that provide services of video on demand or the owners of web sites, including offering listings sorted and classified links to other web sites or servers where the cinematographic or audiovisual work staying. For this purpose, the forced must obtain distribution rights holders information about qualification corresponding to the work. Regulations shall be regulated the requirements that may be required to this end."

3. Paragraphs 2 and 3 of article 20 are written in the following way: «2. regulations will take place the State aid schemes provided for in the law, which will include in its regulatory bases for granting specialities, suitable to the characteristics of the sector to which are intended. "


In particular, supports may be configured as refundable total or partially, according to the results achieved in the implementation of the respective actions and the terms laying down the corresponding regulatory bases.

3. with the aim of ensuring the fulfilment of the requirements in the field of competition and trade in the European Union, the regulatory bases of the support measures shall respect the limits set by the European authorities, in particular when spending obligations materialize in the territory and percentages of maximum intensity of aid, which in any case shall be calculated taking into account the total amount of the granted by any public administration.

In accordance with article 108.3 from the Treaty on the functioning of the European Union, the regulatory bases exceeding the limits laid down in Community rules by which declare certain categories of aid compatible with the internal market, shall be notified to the European Commission in order to verify their compatibility with the European internal market.»

Four. Is adds a new paragraph 3 to the article 21 in the following terms: «3. the amount of them deductions applied by incentives tax along with the of them aid received not may overcome the percentage of intensity maximum established in this chapter for each an of them lines of helps.» The Institute of cinematography and audiovisual Arts will verify at any time and to the fulfillment of the period provided for in article 39 of the law 38/2003 of 17 November, that the aid beneficiary productions do not exceed these percentages, being the overcoming of its limit because of reimbursement or reduction in aid granted up to the maximum amount of financeable.

The State Agency for tax administration and the Institute of cinematography and audiovisual Arts will establish, in the terms indicated in the tax legislation, appropriate cooperation mechanisms aimed at the exchange of information necessary for the purposes of the maximum aid intensity control to receive for each production, the identification shall be the responsibility of the Institute of cinematography and audiovisual arts.»

5. Paragraphs 3 and 4 of article 24 are modified and added new paragraphs 5 and 6 with the following wording: «3. to qualify for such aid, producers must prove complete compliance with few obligations have shrunk with the creative, artistic and technical staff, as well as technical industries, the latest film from the same production company that has received aid or State» , in the case of short films made, which is presented to aid.

4. the total of the amount of aid provided for in this section shall not exceed 50 per 100 of the production budget, except in the cross-border productions financed by more than one Member State of the European Union and involving producers of more than one Member State in which the total of aid can reach 60 per 100 of the production budget.

In accordance with the provisions of the European Union in this matter, productions that have the consideration of difficult audiovisual excepted from the application of these limits.

5. the promotion of production established in this section may be supplemented by other aid granted to companies in the field of public policies of promotion and incentives for the cinematography and the audiovisual.

6. the same audiovisual work shall only be beneficiary of one of the help lines regulated by this section.»

6. Is modify the title and the paragraph 4 of the article 25 with the following wording: «article 25.» Selective aid for the production of films about project.»

4 supports over project will be transferable."

7. Article 26 is drawn up in the following way: «article 26. General aid for the production of films about the project.

1. it may grant aid for the financing of the cost of the production projects of feature film production companies through the application of objective criteria, to whose determination will serve, inter alia, to the economic and financial viability of the project, the dissemination, to the technical soundness of the beneficiary, to the Spanish and European cultural significance to the innovative nature of the project as well as the socio-economic impact of the investment in Spain. Objective criteria will enable the evaluation of the applications submitted and the fixing of the amount of the grant.

2. the regulatory bases may determine to make the payment of subsidies through successive advance payments, which may be expanded in several budget years and which will respond to the pace of implementation to be determined in the same. When expected this payment system, databases established percentages that, with respect to the total amount of aid, will correspond to each of the phases of implementation.

3. the introduction of substantial changes on the approved projects must be notified, for its approval, the awarding body, which may revoke the aid where such obligation is not satisfied.»

8. Paragraph 2 of article 27 shall be deleted.

Nine. Paragraph 3 of article 28 is drawn up in the following way: «3. distribution and promotion of films plans conform to the territorial areas and conditions established in the corresponding regulatory bases of the aid. '

10. (Paragraph (c) is modified) of article 39.3 and added a new paragraph f) with the following wording: «c) defaults, by action or omission, as provided in article 9(1) concerning the obligation to inform the public rating of films and audiovisual works, as well as the additional requirements concerning breaches that required by regulation.

(f) the breaches of provisions of article 15.4 relating to cinematographic projections with symbolic price or free of charge which carried out public administrations."

CHAPTER II special credits and credit article 2 supplements. Application of the additional provision 8.3 of the Royal Decree-Law 17/2014, on December 26.

In application of the provisions of paragraph 3 of the additional provision eighth of Royal Decree-Law 17/2014, 26 December, measures of financial sustainability of the autonomous communities and local entities and other economic character, the General Administration of the State, through the Ministry of finance and public administration, be granted in 2015 to the autonomous communities of Galicia , Castilla y León, and la Rioja, once attached to financial facility of the autonomous communities Financing Fund, subsidies for financing their investments will be implemented preferably through collaboration agreements for a total amount of 168.563.730,78 euros, with detail that is collected then: Galicia, 84.806.953,08 euros; Castilla y León, 73.873,333,18 euros; and la Rioja, 9.883.444,52 euros.

Article 3. Granting of extraordinary credit in section 32 «Other financial relationships with regional or local authorities».

1. in order to enable the effectiveness of the provisions in article 1 above are granted extraordinary loans in total amount of 168.563.730,80 euros in the budget of the section 32 ««other financial relationships with regional or local authorities». Service 01 'Secretary General of regional coordination and local. Autonomous communities», 910O «Other transfers to autonomous communities» program, Chapter 7 "Transfer of capital", article 75 'to autonomous communities", with the following detail.




Concept designation amount () 752 A la Comunidad Autónoma de Castilla y León for investments (RDL 17/2014 eighth additional provision) 73.873.333,18 757 to the autonomous region of Galicia for investments (RDL 17/2014 eighth additional provision) 84.806.953,08 758 to the autonomous community of La Rioja for investments (additional provision eighth RDL 17/2014) Total 9.883.444,52 168.563.730,78 article 4. Award of a supplement of credit in the budget of the Ministry of finance and public administration.

To meet compliance with the provisions of the additional provision fifth of Royal Decree-Law 17/2014 on December 26, is granted a supplement of credit in the budget of the section 15 «Ministry of finance and public administration», «General Secretariat of regional and Local coordination» 22 service, program 922N 'Coordination and finance with regional or local authorities', Chapter 8 «Financial assets» , Article 87 «contributions heritage», concept 877 «Equity contribution to the Fund of financing autonomous communities», amounting to 17.817.735.446,48 euros.

Article 5. Granting of special credit in the budget of the Ministry of the Interior.


1. for the realization of investments in the fight against terrorism is granted an extraordinary credit in section 16 'Interior Ministry' budget, ' 02 service «Ministry of security», programme 132A «Public safety», Chapter 6 «Real investments», article 62 «New investment associated with the operation of services», 621 concept "for empowerment of the media units of the forces and the State security bodies engaged in the fight against terrorism"» , amounting to EUR 10,000,000.

Article 6. Granting of special credit in the budget of the Ministry of public works.

Is granted a credit extraordinary in the budget of the section 17 «Ministry of promotion», service 32 «address General of Marina merchant», program 497 M «rescue and fight against the pollution in the sea», concept 443 «to SASEMAR for expenses derived of the sinking of the Oleg Naydenov», by amount of 9.636.360,00 of euros.

Article 7. Award of a supplement of credit in the budget of the Ministry of education, culture and sport.

Is granted a supplement of credit in the budget of the section 18 "Ministry of education, culture and sport», service 09 'Secretary of State for culture», 000 program X 'Internal transfer', 415 concept «the Institute of cinematography and audiovisual arts. Provision of the protection fund of cinematography», by amount of 16.000.000 euros.

Article 8. Modification of the budget income and granting of a supplement to credit in the budget of the Institute of cinematography and audiovisual arts.

1. the supplement of credit granted in the previous article will cause an increase in the budget of income of the Agency autonomous 18.103 «Institute of cinematography and audiovisual arts», in the budgetary implementation 18.103.400.01 «of the Department to which it is attached. Protection Fund to cinematography", for an amount of 16.000.000 euros.

2. is authorizes a supplement of credit in the budget of expenses of the Agency autonomous 18.103 «Institute of the cinematography and of them Arts audiovisual», programme 335C «cinematography», concept 470 «Fund of protection to the cinematography», by amount of 16.000.000 euros.

Article 9. Granting of a credit extraordinary in the budget of the Ministry of industry, energy and tourism.

Is granted a credit extraordinary in the budget of the section 20 «Ministry of industry, energy and tourism», service 18 «secretariat of State of energy», program 425th «regulatory and development energy», Chapter 7 «transfers of capital», article 74 «to societies, entities public business, foundations, and rest of entities of the Sector public», concept 746 «to the IDAE for the program of incentives to the vehicle efficient (PIVE-8)» , for an amount of EUR 225.000.000.

Article 10. Award of outstanding appropriations in the budget of the Ministry of agriculture, food and environment.

To meet needs arising from the drought situation in the watershed of the river Júcar and Segura are granted the following extraordinary appropriations: in the budget section 23 'Ministry of agriculture, food and environment', 05 'General direction of water', 000 program X 'Internal transfer', Chapter 7 «Capital transfers", article 71 «to autonomous bodies», 711 concept «to the hydrographic confederations for actions related to the drought» , Subconcepto 711.00 «Confederation basin of the Jucar», by amount of 20.185.000 euros.

In the budget of the section 23 «Ministry of agriculture, food and environment», service 05 «address General of the water», program 000 X «transfers internal», Chapter 7 «transfers of capital», article 71 «to organisms autonomous», concept 711 «to them confederations hydrographic for performances related with the drought», Subconcepto 711.01 «Confederation hydrographic of the safe», by amount of 30,000,000 euros.

Article 11. Modification of the budgets of the hydrographic confederations of the Júcar and Segura.

Extraordinary appropriations referred to in the preceding article will finance outstanding appropriations in the budgets of the hydrographic confederations of the Júcar and Segura in the following terms: organism 23.107: Confederación Hidrográfica del Júcar: INCOME application name amount (EUR) 23.107.702 of the Department to which is ascribed to actions related to the drought 20.185.000 EXPENSES credits extraordinary application name amount (euro) 23.107. 452A. 602 for actions related to the drought 9.590.000 23.107. 452A. 612 for actions related to the drought 10.595.000 organism 23.109 : Confederación Hidrográfica del Segura: application name amount (EUR) 23.109.702 of the Department which is assigned for actions related to drought 30,000,000 COST credits extraordinary application name amount (euro) 23.109. 452A. 602 for actions related to the drought 23,000,000 23.109. 452A. 612 for actions related to the drought 7.000.000 article 12. Award of supplements of credit in the budget of the Ministry of economy and competitiveness.

For the realization of public calls for proposals within the framework of the annual programme of action 2015, other actions in the field of r & d and previous reanualizacion are granted the following supplements of credit: in the budget of the section 27 «Ministry of economy and competitiveness», 13 Service «Directorate of scientific and technical research», program "Promotion and coordination of scientific and technical research" 463B , 780 concept 'National Fund for scientific and technical research' for an amount of 90.743.109,19 euros.

In the budget of the 27 section «Ministry of economy and competitiveness», service 14 'Dirección General of innovation and competitiveness', 467C 'Research and industrial-technological development' programme, concept 775 'Support for research, technological development and innovation in the CTE (Science-Technology - Enterprise) system' for an amount of 4.906.699,82 euros.

Article 13. Regime of management of those supplements of credit in the budget of the «Ministry of economy and competitiveness».

Supplements of credit granted in the previous article shall be managed according to the regime of bonding of the appropriations set out in article 9. Tres.4 of the law 36 / 2014 of 26 of December, of budgets General of the State for 2015.

Article 14. Funding.

The extraordinary credits granted by this Royal Decree-Law on the budget of the ministries of the Interior, building, industry, energy and tourism, agriculture, food and environment and in the section on 'Other financial relationships with regional or local authorities' will be financed with debt.

Supplements of credit granted in the present Royal Decree-Law on the budget of the ministries of finance and public administration, education, culture and sport and economy and competitiveness will be financed with debt.

Supplement of credit granted in the budget of the Institute of cinematography and audiovisual Arts will be financed with the supplement of credit granted in the budget of the Ministry of education, culture and sport.

Them credits extraordinary that is granted in them budgets of them confederations hydrographic of the Júcar and of the safe is financed with them credits extraordinary that is granted in the budget of the Ministry of agriculture, food and environment.

CHAPTER III measures tax article 15. Modification of law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital.

With effect from 1 January 2013, added a new additional forty fourth provision in law 35/2006 of 28 November personal income tax and partial modification of the tax laws on societies, on the income of non-residents and heritage, which is worded in the following way : «Forty fourth additional provision. Special rules for quantification of income arising from subordinated debt or preferred shares.


1. them taxpayers that perceive compensation starting from 1 of January of 2013 as consequence of agreements concluded with them entities stations of values of debt subordinate or of shares preferred issued in them conditions established in the available additional second of the law 13 / 1985, of 25 of mayo, of coefficients of investment, resources own and obligations of information of them intermediaries financial , they may choose to apply to such compensation and pensions, positive or negative, which, in his case, had generated previously derived from repurchase and subscription or Exchange for other values, as well as to the income obtained in the transmission of the latter, treatment that is appropriate according to the General rules of this tax, with the specialties provided for in paragraph 2 of this additional provision (, or the following tax treatment: to) the year that received compensation deriving from the agreement referred to in the preceding paragraph, be computed as capital performance difference between the perceived compensation and investment initially made. To these effects, it cited compensation is increase in the amounts that are had retrieved previously by the transmission of them values received. Where the values received in the Exchange has been sent previously or had not delivered on the occasion of the agreement, the above compensation will increase in the valuation of these securities had in mind for the quantification of compensation.

(b) not will have effects tax it repurchase and subscription or Exchange by others values, or it transmission of these last made before or on the occasion of the agreement, must practice is, in his case, autoliquidación complementary without sanction, or interests of takes, or surcharge any in the term understood between the date of the agreement and them three months following to the completion of the term of presentation of it autoliquidación in which is charged them compensation to is refers it letter (a) above.

In the event that the deadline for submission of the autoliquidación referred to in the preceding paragraph had ended prior to the date of entry into force of the Royal Decree-Law 6/2015, the supplementary autoliquidación shall practice, where appropriate, within three months from the said date.

2. taxpayers who receive the compensation provided for in paragraph 1 of this additional provision in 2013 or 2014 and apply the General rules of the tax can lower the yield from capital derived from offsetting perceived on the part of the negative balance referred to in point (b)) of article 48 of this law, in its drafting into force to 31 December 2014 (, that proceed of losses heritage derived of the transmission of shares received by them operations of repurchase and subscription or Exchange that not had could be object of compensation in the base taxable general according to the second paragraph of the cited letter b). The amount of such deduction will reduce the balance offset in subsequent periods.

3. in all case is will understand correctly made them retentions effectively practiced with prior to the entry in force of the Real Decree-Law 6 / 2015 on them compensation to is concerns the paragraph 1 of this provision additional.

4. holders of subordinated debt or preferred shares whose contracts had been declared invalid by judicial sentence, which would have consigned yields in its autoliquidación corresponding to the tax on the income of physical persons, may request the rectification of these self-assessments and request and, where appropriate, refund of improper income, although it would have prescribed the right to request a refund.

When I had prescribed the right to request a refund, the rectification of the autoliquidación referred to in the preceding paragraph only affect yields of the subordinated debt and preference shares, and withholdings that had been practiced by such yields.

«5. for the purposes of the application of provisions in this additional provision, the taxpayer must submit a form that permits identification of the affected self-assessments, and will be available for this purpose in the electronic site of the State tax administration agency».

Provision additional first. Granting direct of supports extraordinary to the amortization of feature films released in 2012.

(1. in accordance with it willing in the article 22.2. b) of it law 38 / 2003, of 17 of November, General of grants, with character exceptional and in the frame of the reform of the system of aid to the cinematography content in this law, is granted aid by amount of 5.177.068 euros to them companies producers beneficiary of aid for the amortization of feature films released in 2012 under cover of the call for proposals approved by resolution of 18 September 2014 of the General direction of the Institute of cinematography and audiovisual arts, which calls AIDS to the amortization of feature films.

2. the beneficiary entities shall have two months from the entry into force of this Royal Decree-law to apply for these grants to the Institute of cinematography and audiovisual arts.

3. by resolution of the Director General of the Institute of cinematography and audiovisual Arts shall state the amount of the compensatory aid for each beneficiary, to be calculated by the application of the percentage of the 12´98 aid granted at the time. These extraordinary grants will be credited with charge receivables that are enabled for this purpose in the budgetary implementation 18.103.470, 'Protection fund to cinematography', of the programme 335C, «Cinema», of the budget of expenditure of the Institute of cinematography and audiovisual Arts for the year 2015.

Second additional provision. Procurement regime.

1. the actions taken or that should be performed by the various ministerial departments and entities that make up the public sector competent to prevent or repair the damage caused by the accident and subsequent sinking of the vessel Oleg Naydenov, may arrange for the emergency procedure provided for in article 113 of the text revised the law of contracts of Public Sector , approved by the Royal Decree legislative 3 / 2011, from 14 of November.

2. may have the consideration of works, services or supplies of emergency, prior the corresponding agreement of the organ of contracting, fulfilling them requirements of the article 113 of the text consolidated of the law of contracts of the sector public, approved by the Real Decree legislative 3 / 2011, of 14 of November, them contracts of repair or maintenance of infrastructure, equipment or services, as well as them works of replacement of goods that is derived of them performances related with the drought to them that means the present Royal Decree-law.

Third additional provision. Exceptional and temporary rule on the assignment of rights to the private use of water in the river basin of the Segura.

Contracts of assignment of rights to the private use of the waters, between dealers of the Segura River basin, where susceptible of transfer volume is equal to the volume granted to the holder who assigns their right, not being application limitation established in article 69 of the Royal Legislative Decree 1/2001 may be authorised temporarily limited and exceptional basis until December 31, 2015, «, of 20 July, which approves the text revised of the Water Act».

Available to transient only. Transitional regime of subsidies for the amortization of feature films.

1. General subsidies for the production of films about project will progressively replacing subsidies depreciation of feature films in the manning of the different lines of aid financed by the protection fund of cinematography and Audiovisual.

2. by the year 2015 aid to amortization of feature films released in 2013 will be scheduled. In the year 2016, 2017 and 2018, as well as the convocation of general aid provided for in the new wording of article 26 of the law 55/2007, of 28 December, the cinema, the Institute of cinematography and audiovisual Arts will convene AIDS to the depreciation that may only qualify cinematographic feature films whose filming has started prior to the first call of the General support and provided that its release will occur prior to December 31, 2016.

For these purposes, these calls for aid for the amortization of feature films will be governed during this period by the text of article 26 of the law 55/2007, of 28 December, the film, in its drafting predates the approved by this law, as well as its regulatory development, comprising the following standards: to) Royal Decree 2062 / 2008 of 12 December whereby the law 55/2007, of 28 December, the film develops. (Articles: 20.1 b), 20.3, 21, 22.5, 34.3 and 34.4.


(b) order CUL/2834/2009, of 19 October, by which dictate rules for the application of the Royal Decree 2062 / 2008 of 12 December, whereby law 55/2007, of 28 December, the film, is developed in the areas of recognition of the cost of a film and the producer investment, establishment of the regulatory bases of the State aid and structure of the administrative register of cinematographic and audiovisual companies. (Articles: 10.1 g), 56 to 61 both inclusive and 103.1.

(c) order CUL / 1772 / 2011, of 21 of June, by which is set them procedures for the computation of spectators of them films film, as well as the obligations, requirements and features technical of them programs computer for the purposes of the control of assistance and performance of them works cinematographic in them rooms of display. Articles: 1.2; 2 and 7 to 17.

3. General subsidies for the production of films about project and aid to the amortization of feature films are incompatible.

Available end first. Modification of the tenth additional provision eight of law 36/2014, of 26 December, the State budget for the year 2015.

The additional provision modifies tenth eighth of law 36/2014, of 26 December, the State budget for the year 2015, which is worded in the following terms: "tenth eighth. Coverage of the needs of personal teaching of those centers University of the defense.

Respecting the budgetary availability of chapter I of the corresponding budget in any case, the limitations contained in article 21 of this law will not be applicable to the University Centers of the defense in what refers to the teaching staff, and completes the process of implementation of the degrees offered at such centers.

To such end, is authorizes in the year 2015 it call, in them cited centers, of a total of 73 squares of personal teaching of them two first courses of the title of grade, in accordance with the mode intended in the article 52 of the law organic 6 / 2001, of 21 of December, of universities.

In addition, the University Centers of defense may proceed to hiring temporary teaching staff, in accordance with the modalities laid down in articles 49, 50, 53 and 54 of the organic law 6/2001, of 21 December, universities, with respect to the provisions that are contained in the successive laws of General State budgets both this law «, on hiring temporary staff.»

Second final provision. Regulatory development.

Within the period of six months from the entry into force of this Royal Decree-law the Government will approve the regulatory changes necessary to proceed with the call for general aid for the production of films about project.

Third final provision. Entry into force.

The present real decree-law shall enter in force the same day of its publication in the «Bulletin official of the State».

Given in Madrid on 14 may 2015.

PHILIP R.

The President of the Government, MARIANO RAJOY BREY