I

Law 55/2007, of 28 December, of the Cinema, combines the dual dimension of the film and audiovisual activity in its articulated: if on the one hand it pondera its cultural value as an expression of creativity, identity and The diversity of our society and our country, on the other hand, devotes a fundamental part of its forecasts to the management of private and public economic resources that mobilizes as a productive sector of growing strategic importance.

In this economic dimension, the law has an impact on the legal system of the agents involved in the industry (production, distribution and exhibition), without obviating the necessary application of the principles of free competition and the This is a limitation of the impact that the extensive battery of incentive measures that the law itself regulates can produce in the generation of the market value of the film and audiovisual product. The cultural factor conditions the regulation that the law approves for the various economic aspects inherent in the cinematographic and audiovisual activity, singling it in relation to other economic sectors in which the presence of the policies of encouragement and protection is not as fundamental as it is in this.

In this context, in which there is a basis for intervening in the economic elements of this activity, encouraging the strengthening of the industrial fabric, financing its development or facilitating the (a) the marketing of the film and audiovisual product, the legislator must seek a necessary and permanent balance to adapt the rules which channel and encourage film activity to the substantial changes in the economic environment and to the update of the general rules that configure it. It is some of these changes and the empirical account of the economic crisis that, after seven years since its entry into force, justify the amendment of the law that is now approved and those that have been recently updated.

Thus, if Royal Decree-Law 8/2014 of 4 July, of approval of urgent measures for growth, competitiveness and efficiency, updated and adjusted the Law of Cinema to the requirements of Law 20/2013, of December 9, guarantee of the market unit, which requires a permanent evaluation and review of the means of intervention of the Public Administrations in order to guarantee the free access to the market and the equality in the exercise of the economic activities in all the national territory, and Law 27/2014 of 27 November of the Tax on Societies redesigned the system of deductions for investments in film productions, the modification that is now approved completes this process of adaptation in a double sense.

On the one hand, the system of aid to cinematography and the audiovisual sector is adjusted to the Commission's Communication on State aid for cinematographic works and other productions in the audiovisual sector, published in the 'Official Journal of the European Union' of 15 November 2013, the main regulatory instrument currently ordering and limiting the exceptional mechanisms that most European countries have approved to support the industry in their sector (a) in the case of a film, as soon as it can be classified as aid affecting the competition rules or distort the rules of the internal market.

On the other hand, conditioned by the very evolution of the film activity and the public resources available to support the sector in recent years, this law identifies and configures new instruments to support the public policies to encourage and encourage film activity. If in the scenario immediately following its entry into force, both the number of film productions released, in particular of feature films, and the envelopes of the various public aid lines maintained a line In recent years, however, the economic performance of the Spanish economy and in the reduction of production costs due to technological development and the intensive digitalization of the Spanish economy have been supported by the expansion of the Spanish economy. The aggregates of the sector express an exponential regression parallel to the evolution of the activity (a) the general economic situation, while the requirements of fiscal consolidation impose a review of the effectiveness and efficiency of the various aid schemes administered by the Institute of Cinematography and the Audiovisual Arts, as well as the effectiveness of the instruments that allow for their management.

In this sense, the amendment of the law that is now approved responds to the requirement to follow up and adapt the different lines of support and support that already provides for the original text of the law in its additional provision. The Commission also took the view that, in the light of the Commission's proposal, the Commission was able to draw up a number of amendments to the proposal for a directive on the approximation of the laws of the Member introduction of a new line of advance aid for the production of feature films replacing and removing the aid for the depreciation so far predominant. In addition, the law seeks to improve the effectiveness of the use of public resources devoted to the promotion of cinematography by contemplating the possibility that the different aid lines will be set up as reimbursable for the cases in which the the actions funded have achieved positive results for the beneficiaries.

The new line of aid for the production of feature films will allow the progressive financing of film productions during its development, eliminating the weaknesses of the depreciation system in force until now, being configured through support after the release of the films and depending on the number of spectators and the collection obtained, has generated important uncertainties in the possibilities of financing the production of feature films and a critical dependence on producers in respect of annual appropriations approved for aid for depreciation in the general budget of the State, which in practice has worked more as a guarantee for the financing of the costs of feature films than as instruments of promotion. In addition, in the light of the automatism of depreciation aid, the granting of such new aid will be carried out on the basis of objective criteria, the determination of which will include, inter alia, the technical solvency of the beneficiary, the economic and financial viability of the project, its dissemination, its Spanish and European cultural relevance, its innovative character as well as the socio-economic impact of the investment expected in Spain.

In addition to these changes, the amendment of the law serves to introduce some updates and technical improvements related to the rating of the films, the coordination of the aid system with the new regime of tax incentives and the sanctioning regime.

The extraordinary and urgent need in the adoption of these amending provisions of Law 55/2007, of December 28, of the Cinema, is produced by the concurrence of three factors that motivate its processing as real decree-law.

First of all, due to the necessary implementation and implementation of the new system of financing of the measures to support the cinematography since the beginning of 2016, in the face of the practice of stopping the access of the companies In the case of the Commission, the Commission has taken the necessary measures to ensure that the aid is granted to the Member States. This situation has accentuated the structural weaknesses of the industrial fabric of the Spanish film sector, weighed down by the small size of its companies, its low average production, its chronic undercapitalisation and the consequent high degree of dependence on public aid and on the financing of third parties. And the consequence of this power of the sector has been the increase of the problems for the national and international promotion of the produced films, which in recent years have accelerated the negative rates in the collection the average number of films, as well as the decline in the average number of viewers, in an increasingly complex context to compete with non-European film productions, supported by a very powerful industry in both the production as in the distribution of feature films. The introduction of the new model has an impact on one of the most sensitive elements of its structural nature and can help to change this trend more effectively. The new line of aid that since 2016 is configured as the main instrument of promotion for the production of feature films, has been designed to accompany the production since its beginning, with a multi-annual projection, and with better mechanisms adapted to the financing needs of the sector and legally safer, which will facilitate the faster and more efficient implementation of public resources in support of a sector at risk of collapse in the development of its short activity period.

On the other hand, the introduction of the new rules set out in the Commission's Communication on State aid for cinematographic works and other productions in the audiovisual sector, of November 2013, require a revision of some of the conditions laid down in the law and which are initially contradictory to the new scheme of State aid to the sector. The proposed amendment adjusts the law to this new scheme and allows the promotion measures to be called from its entry into force to comply with the new requirements, especially those extending beyond the deadline for adaptation. Regulation (EU) No 154/2014 of the European Parliament and of the Council of 16 December

.

Finally, in line with the limitations laid down by the European Union's rules on the maximum intensity of production aid in the film sector, it is essential that the instruments which are provides for the Law to control and coordinate the potential simultaneous application of tax incentives, approved by Law 27/2014 of 27 November, of the Corporate Tax, and the grants of the Law of Cinema, can be applied in the The tax period in which the new tax regime will enter into force Companies.

II

This royal decree has as its second objective the granting of several extraordinary credits and credit supplements in the State Budget, in particular in the budget of the Ministries of Finance and General Government, Interior, Development, Education, Culture and Sport, Industry, Energy and Tourism, Agriculture, Food and Environment and Economic and Social Affairs and the Section for "Other Financial Relations" with Territorial Authorities ":

In the first place, special loans are granted in Section 32 "Other Financial Relations with Territorial Authorities", amounting to a total of EUR 168,563,730.78, in application of Royal Decree-Law No 17/2014 of 26 December 2014, for the award of grants for the financing of investments by several Autonomous Communities.

With the Royal Decree-Law 17/2014 of December 26, of measures of financial sustainability of the autonomous communities and local and other economic entities, new mechanisms were created that allow to share between all the financial savings achieved by the Public Treasury, will continue to support the administrations with greater funding difficulties and to boost those that have met the objectives of budgetary stability. Among these new mechanisms is the Financial Facility of the Fund for Financing to Autonomous Communities.

Also, among the measures contemplated in the actual decree-law, the third paragraph of the additional provision eighth, states that " the government will promote, within the available budget, the concession of incentives to the Autonomous Communities which have not been attached to the Autonomic Liquidity Fund and which adhere to the Financial Facility, and which meet the objectives of budgetary stability and debt, in order to ensure that reduced resources as a result of the return in 2015 of the amounts deferred by the Negative clearance of the system of financing of the 2008 and 2009 Autonomous Community Autonomous Communities does not entail a lower investment capacity of these Communities. "

The actual decree-law aims to establish the enabling elements necessary for the operational development of such incentives. The accession to the Financial Facility was envisaged as a voluntary mechanism upon request of the autonomous community in accordance with the provisions of Article 17 and the additional provision of the Royal Decree-Law 17/2014. Once the deadline set for the application for accession has been completed, it has been found that the beneficiary autonomous communities are Galicia, La Rioja, and Castilla y León, as the only ones that meet all the requirements laid down in the same.

Article 2 of this Royal Decree-Law provides for the incentive for each of the autonomous communities cited in the capital grant for the amount of the repayment quotas for 2015 of the Negative clearance of 2008 and 2009 deferred to the abovementioned autonomous communities which will be used for the financing of investments by the community so that such a return does not entail a lower investment capacity of such communities, as set out in the said additional provision 8.3 of the Royal Decree-Law 17/2014.

In order to be able to comply with that mandate, Article 2 enables by means of an extraordinary credit for a total amount of EUR 168,563,730,78 entered in Section 32 " Other financial relations with entities "territorial" of the State Budget, the budgetary allocations necessary for its implementation that will be formalized by means of collaboration agreements between the General Administration of the State and the Autonomous Communities beneficiaries.

The additional provision 8.3 of Royal Decree-Law 17/2014 was set as a measure aimed at those Autonomous Communities that adhere to the Financial Facility; at the time of the actual decree-law's approval, they did not know each other. the autonomous communities to which it would be applicable, since access to that facility was designed as a voluntary accession mechanism based on the financial advantages that its own scheme of operation entails for the communities autonomous. it was therefore necessary for the communities to apply for membership of the mechanism and to verify compliance with the requirements for this mechanism.

At the present moment, once the procedures of adherence to the Financial Facility have been carried out and have been cleared, consequently, the unknown of the autonomous communities finally beneficiaries, it is not necessary to delay the The incentives for additional provision 8.3; full development at the operational level of these incentives is essential if the public authorities are to be given the necessary legal and financial certainty to enable them to a more efficient financial, treasurer and budget planning, oriented to compliance with their respective objectives of stability, debt and expenditure rule, and for the adoption, for this purpose, of decisions in various fields requiring, in accordance with the principles of sound financial management, a broad temporary margin throughout the financial year for proper planning and implementation.

Second, the granting of a credit supplement amounting to EUR 17,817,735,446.48 in the budget of the Ministry of Finance and Public Administrations in accordance with the provisions of the Royal Decree-Law 17/2014 of 26 December 2014, of measures of financial sustainability of the autonomous communities and local and other entities of an economic nature and in application of article 55 of Law 47/2003, of November 26, General Budget.

Royal Decree-Law No 17/2014 of 26 December 2014 on measures for the financial sustainability of autonomous communities and local and other economic entities, creates in Article 6.1 the Fund for the Financing of Communities Autonomous regions with a background nature without legal personality as provided for in Article 2.2 of Law 47/2003 of 26 November, General Budget, in order to ensure the financial sustainability of the Autonomous Communities Wounds.

The fifth additional provision of the actual decree-law, establishes a wealth contribution from the State Budget to the Fund of Financing to Autonomous Communities that is fixed for the year 2015 in 38.869 million euros. This amount has been partially covered by a credit transfer amounting to EUR 20 billion. Moreover, according to the Agreement of the Government of the Government for Economic Affairs of 19 February 2015, it has been established that the resources of 2014 from the amortizations of the operations of credit arranged by the communities The government is responsible for the financing of the financing of the payments to the public treasury in the amount of EUR 1,051,264,553.52 to finance the credit operations to be signed with the autonomous communities in 2015. from the Fund for the Financing of Autonomous Communities, so the needs to be financed amounts to EUR 17,817,735,46,48.

In the Agreement of 19 February 2015 of the Government Delegation for Economic Affairs, the distribution of the resources allocated to the Fund's Financial Facility is established, amounting to 11,336.72 € million, among the self-employed communities (Andalusia, Aragon, the Balearic Islands, the Principality of Asturias, the Canary Islands, Castile and Leon, Extremadura, Galicia, the Community of Navarre and La Rioja), according to their financial needs, and the allocation of the resources allocated to the Autonomous Liquidity Fund, for an amount of EUR 17,605,43 million, between the Autonomous Communities attached to it (Cantabria, Castilla-La Mancha, Catalonia, Murcia and Valencia Region), according to their needs.

The payment schedule for both compartments up to and including 30 June amounts to EUR 18,455.07 million. To this amount it is necessary to add the amount foreseen by payments provided from the compartment Social Fund up to 30 June inclusive, amounting to 623.08 million euros. The sum of the two amounts would be exhausted by almost 30 June 2015, the allocation allocated to budget implementation 15.22.922N.877 "Capital contribution to the Fund for the Financing of Autonomous Communities" by means of the transfer of credit, already accounted for in the amount of EUR 20 billion.

It is also foreseen that in the months of June and December of this year the modification of the resources allocated to these compartments will be agreed up to the limit of the wealth contribution fixed in the Disposition Fifth of the Royal Decree-Law 17/2014, for a total amount of EUR 38.869 million.

The reasons set out above justify the urgent need for the adoption of this credit supplement by means of a real decree-law, so that the aforementioned budget application will be immediately available 15.22.922N.877 'Capital contribution to the Fund for the Financing of Autonomous Communities' to cover the provisions laid down in the second half of the financial year 2015.

In the third place, an extraordinary credit is granted in the amount of 10,000,000 euros in the budget of the Ministry of the Interior to enhance the means of the Units of the Forces and the State Security Corps. dedicated to the fight against terrorism.

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

Following the latest jihadist attacks in conflict zones (the Middle East and the Middle East) as well as in different European and North African countries, the terrorist threat has been considerably aggravated and Spain as the countries of our environment have raised the alert levels to enhance prevention and the fight against this phenomenon.

To combat this threat, to neutralize or minimize the risks of terrorist criminal actions against our citizens and the atomization of risks, it is necessary, among other actions, to strengthen capacities and State Security Unit Information Services resources for prevention, protection and persecution as well as in the preparation of the response to possible criminal contingency.

In this context, it is considered that there should be an urgent and non-deferred response to the need for technological development and the information and communication systems of the aforementioned units, so that, in view of the Special features that exist in terrorist cells and their international connections, can be counteracted by the high operational capacity of the cells.

In the fourth place, an extraordinary credit is also granted in the budget of the Ministry of Development for the amount of EUR 9,636,360.00, for the Society of Salvage and Maritime Security (SASEMAR) for the financing of the extraordinary expenses arising from the sinking of the ship 'Oleg Naydenov'.

The Spanish legal framework in the field of maritime salvage and protection of the marine environment, made up of both internal and international standards of origin integrated into our system by the channels described in Article 96 of the Constitution, it determines that the Kingdom of Spain will have to take the necessary measures to procure a service of search and marine rescue and protection of the marine environment adequate and effective.

The fight against pollution of the marine environment is a public service, in accordance with the provisions of article 264 of the Royal Decree of Law 2/2011 of 5 September, approving the recast of the Law of Ports and the Merchant Navy which provides that the public pollution control service will be provided by the General Administration of the State, as well as by the other competent Public Administrations, in accordance with the principle of coordination.

In Article 8 of Royal Decree 452/2012 of 5 March, for which the basic structure of the Ministry of Public Works is developed and the Royal Decree 1887/2011 of 30 December 2011 is amended, establishing the structure The General Directorate of the Merchant Navy exercises the powers conferred on the Ministry of Public Works by the Recast Text of the Law of Ports of the State and the Merchant Navy, among others, the Ministry of Public Works. management of the prevention and control of marine pollution from ships, as well as the cleaning of marine waters.

Likewise, in article 6.6 of the royal decree, it is established that it is attached to the General Secretariat of Transport, under the top leadership of the Secretary of State, the business public entity Sociedad de Salvamento and Maritime Security through the General Directorate of the Merchant Navy.

In accordance with Article 268.1 of the Recast Text of the Law of State Ports and the Merchant Navy, to the Society of Salvage and Maritime Safety (SASEMAR), created by Law 27/1992, of 24 November, of Ports of the State and Marine Merchant, it is the responsibility of the public services to save human life in the sea and the prevention and control of pollution of the marine environment, the provision of the services of monitoring and aid to the maritime traffic, maritime safety and shipping, towing and assistance to vessels, as well as the those complementary to the above.

On April 11, 2015, a fire was declared on board the factory ship "Oleg Naydenov", a flag of the Russian Federation, which was moored in the port of Las Palmas. Once their crew was saved, the ship was towed south of the Punta Jandia (Fuerteventura) and subsequently, once the fire gave signs of losing strength, it returned to Gran Canaria.

However, on April 12, the Russian trawler was towed to the high seas by Salvamento Marítimo to prevent the fire from spreading to other ships, in the light of the fact that the fire that had been declared inside was already uncontrollable.

The 1,490 tons of fuel that the Russian trawler "Oleg Naydenov" had loaded to leave the port of La Luz and Las Palmas, have forced to activate the anti-pollution protocols in the Canary Islands, after sinking the ship to fifteen miles (24 kilometers) from the South of Maspalomas.

In view of this situation, on April 16, 2015, the resolution of the Declaration of Emergency was issued for the disaster of the ship "Oleg Naydenov", in order to activate as quickly as possible the response to the subsequent episode of maritime pollution.

The catastrophe of the sinking of the ship "Oleg Naydenov" has been the most important accident in Spain since the sinking of the ship "Pretige", being an absolutely exceptional and great event, which is requiring exceptional measures of recruitment and intensive use of the means with which SASEMAR has to carry out its ordinary tasks. In the event of accidents involving a large entity, the ordinary budget of SASEMAR is insufficient to finance such extraordinary actions, both because of the nature of the resources to be financed, and because of the high cost of such actions. directly translates into an increase in cash needs, given the very tight current circumstances.

In the fifth place, a credit supplement is granted in the budget of the Ministry of Education, Culture and Sport for the amount of 16,000,000 euros, to the Institute of Cinematography and the Audiovisual Arts for increase the Cinematography Protection Fund.

Law 55/2007, of December 28, of the Cinema, establishes that it corresponds to the Institute of Cinematography and Audiovisual Arts (ICAA), the promotion and promotion of the production, distribution and exhibition of cinematographic works and audiovisual and the establishment of conditions conducive to its creation and dissemination.

Likewise, the aforementioned Law 55/2007 provides for various incentive measures, including, in Article 26 of the standard, aid for the depreciation of feature films, which have as their beneficiaries the production companies Spanish nationality and its object is the depreciation of the cost of production of the films, as well as to encourage their marketing, trying to increase the share of the Spanish film market and maintain a volume of production.

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 formalization of annual collaboration with the aim of establishing a mediation line aimed at the financing of investment projects in film productions of feature films.

The connection between the two financing instruments is due to the fact that the beneficiaries of the depreciation aid are obliged to allocate their amount to the amortisation of the loans obtained under the line ICAA.

On the other hand, the Society of Reciprocal Guarantee "Audiovisual, S.G.R.", participated in 45 by 100 by the ICAA, aims to support the audiovisual industry and the sector of the cultural or leisure content in the financing and development of projects, facilitating access to credit for small and medium-sized enterprises, improving their financing conditions, through the provision of guarantees to banks, savings banks and other credit institutions, also providing assistance and financial advice services. This entity supports or provides other guarantees, to a high number of the operations covered by the agreements formalized by the ICO and the ICAA for the production of film.

The cost of the call for aid to the 2014 amortisation, corresponding to the feature films released in 2012, was EUR 53.2 million. In order to meet this expenditure, a number of increases were needed in the Fund's allocation, which was at last EUR 56 million.

The 2015 call for films released in 2013, together with the cost of the remaining aid lines granted through the Protection Fund, represents an estimated total cost of EUR 53 million. In the face of a current budget availability of 36.6 million, it would not be possible to grant these films released in 2013 the amounts that the production companies hope to receive.

However, these companies are obliged to write down the loans requested in their day in the present year in the legitimate expectation that in the year 2015 they would receive the total amount that per application of the criteria (a) the automatic payment of the aid is payable to the length of time without having to pay the interest derived from such loans.

The reasons for extraordinary and urgent need to justify the granting of these credit supplements in the budgets of the Ministry of Education, Culture and Sport and the Institute of Cinematography and the Audiovisual Arts, the negative effects on the film industry of the immediate non-call for aid for the amortisation of feature films released during the year 2013, for the amount indicated, will be shown in the film industry. part of the production companies started their production in a regulatory framework that at that time It enabled them to obtain external financing, in which it acted as a guarantee for the granting of the aid. Therefore, if the call were not to be issued, they would be given a financial breakdown which would lead to the closure of many of them and would put at serious risk an industrial sector of great cultural importance and a major generator of number of jobs.

In sixth place, an extraordinary credit is granted for the amount of 225,000,000 euros in the budget of the Ministry of Industry, Energy and Tourism to finance the Institute for Diversification and Energy Saving (IDAE) the eighth call for assistance from the Efficient Vehicle Incentive Programme (PIVE 8).

The government highly values the effects of the Efficient Vehicle Incentives Program (PIVE Program), so it considers it necessary to continue, given the favorable results that are being obtained in terms of improvement of the balance of trade, the generation of economic activity in the automotive sector and ancillary industries and others linked to it (marketing, insurance or financing of equipment) and, therefore, in terms of creation or maintenance of the levels of employment. The impacts of the five Programme calls (PIVE, PIVE-2, PIVE-3, PIVE-4, PIVE-5, PIVE-6 and PIVE-7) are also very important in environmental terms, by reducing CO_{2 emissions} and pollutants.

The procedure for the direct award of grants from the Efficient Vehicle Incentives (PIVE-7) program was approved by Royal Decree 124/2015 of 27 February. Article 3.1 of the royal decree allocated a budget of EUR 175 million for the programme, and Article 7 established its effects from the day following the date of publication of the programme in the Official Journal of the State (which is produced on 28 February 2015), ending 12 months after that date, or, if it occurred earlier, when the said available budget is exhausted. Moreover, Article 3 of the royal decree also established, on the one hand, that, if there were any remaining in the PIVE-6, it would be incorporated into the PIVE-7 and that, in any event, the available budget would be considered to be exhausted for the implementation of the programme when the last budget reserve is made, totalling the amount corresponding to it. In addition, it established that the budget reserves provisionally activated on the basis of the application of Royal Decree 525/2014 of 20 June 2014 governing the direct grant of grants from the PIVE-6 and registered in the application IT enabled to the effect until the date of publication of Royal Decree 124/2015, will be met with the corresponding budget coverage of PIVE-7, provided that they meet all the requirements demanded in the Royal Decree 525/2014, 20 of June.

In this context, the good reception of the PIVE-6 and PIVE-7 programme has led to the fact that the allocation of EUR 175 million and the remaining amounts for the previous PIVE programmes has not been sufficient to maintain the validity of the same period during the 12 months originally planned, since the last budget reserve has been made by the date of 10 April 2015, which implies the end of the life of the Programme.

Since the removal of the PIVE programmes would have a negative effect on the car market which is deemed necessary to avoid, the Government has chosen to establish an eighth call for the programme (PIVE-8) which will be would be included in the 2014-2020 Energy Efficiency Action Plan. The procedure for granting grants under the PIVE-8 Program shall be established in accordance with the provisions of Law 38/2003 of 17 November, General of Grants.

As regards the financing of the budget of these aids, given that at the time of adoption of the measure insufficient and adequate credit is available in the current General Budget of the State, it is necessary to enabling by granting extraordinary credit.

The reasons for extraordinary and urgent need to justify the granting of extraordinary credit by royal decree-law are constituted by the need not to delay the payment of the aforementioned aid in order to obtain the continuity of the benefits described.

In seventh place, extraordinary credits are granted for the total amount of 50,185,000 euros in the budget of the Ministry of Agriculture, Food and Environment, to meet needs arising from the drought situation. in the Júcar and Segura river basins.

The difficult and adverse weather conditions suffered in the last year in some areas of the Spanish geography have resulted in some water catchment areas facing problems for water supply, for supplies to populations as well as for agricultural and livestock farms, it is therefore necessary to take certain urgent measures to alleviate the effects of the existing drought.

Thus, in the Hydrographic Demarcation of the Júcar, last hydrological year 2013/2014, it has been extremely dry from the point of view of the meteorology. Far from improving in the present hydrological year, the low level of rainfall has been prolonged in time, correcting the risk that the situation will become untenable not to take immediate action.

The Special Plan of Drought of the Hydrographic Confederation of the Júcar has been and is effective in the detection of situations of scarcity and has allowed to activate in good time the scheduled start of performances of management for the prevention and mitigation of its impacts to minimize the deterioration of the public hydraulic domain.

However, urgent measures are still needed to help overcome the consequences of the drought, which requires the provision of appropriations amounting to EUR 20,185,000.

For its part, in the Segura Hydrographic Demarcation, the hydrological situation in which the use of the Tajo-Segura transfer and the head of the Tagus are found, as a result of the lack of rainfall During the last hydrological year, the water demands in the Demarcation Line are not guaranteed at present.

This fact has exacerbated the deficit of resources that exists in the Segura basin, making it difficult to achieve the environmental objectives for the different water bodies, within the time limits provided for in the Plan. Hydrologic.

The investments to be made require the provision of credits amounting to 30,000,000 euros.

The works and actions to be carried out in both Demarcations are considered essential to alleviate the situation of the need for water resources and for the best distribution of the existing ones.

Finally, in eighth place, credit supplements are granted in the budget of the Ministry of Economy and Competitiveness, in the amount of 95,649,809.01 euros, for the performance of actions framed in the State Plan of Scientific and Technical Research and Innovation.

The Strategy and the Science, Technology and Innovation Plan have as objectives the recognition and promotion of R & D + i talent and their employability, the drive of business leadership in R & D + i, the promotion of research scientific and technical excellence and the promotion of R & D + i activities aimed at solving the global challenges of society.

The Spanish Strategy for Science, Technology and Innovation 2013-2020 contains the objectives, reforms and measures that need to be addressed in the whole field of R & D & I to enhance its growth and impact, assuming an important step for the construction of the European Research and Innovation Area.

For its part, the 2013-2016 State Plan for Scientific and Technical Research and Innovation is the instrument through which the State General Administration develops the objectives of the Strategy and represents a a major simplification effort, which should make it easier to manage and manage relations with citizens, covering all the aspects necessary to ensure, with the appropriate levels of funding, that the Sustainability of the Spanish System of Science, Technology and Innovation.

The Annual Action Programmes are the instrument for the continuous updating of the State Plan during its period of validity, which is why they collect the list of actions and calls that, annually, are implemented through the planned timetable of public calls, with an indication of the time-limits for the submission and resolution of the proposals, as well as the management bodies, the provision of new agreements, the development of agreements and other actions.

In the framework of the Annual Action Programme 2015, the Directorate-General for Scientific and Technical Research and the Directorate-General for Innovation and Competitiveness, which are dependent on the Secretariat of State for Research, Development and Innovation of the Ministry of Economy and Competitiveness, the publication in 2015 of calls for competitive competition and the issuing of a concession resolution in 2015 and the following are planned.

In addition, it is necessary to reintroduce certain aid from previous calls, in order to bring the payment schedule of the aid to the programmed costs of the action, allowing the duration of the projects to be adjusted to the The necessary annuities to achieve the scientific and technical objectives pursued.

The publication of calls, as well as the carrying out of other R & D + i activities and the reanualisation of previous calls, is urgent as the sustainability of the Spanish Science, Technology and Technology System must be guaranteed. Innovation and are considered to be unpostponed in order to maintain the level of R & D + i as corresponds to one of the countries that aspires to be one of the most advanced within the European Union and in order to be able to access in the best conditions to the European funds as Horizon 2020 (H2020) and the European Regional Development Fund (ERDF).

The credit needs to meet the cost of these R & D + i actions during 2015 are estimated at € 95,649,809.01.

III

In tax matters, the rules of the Income Tax of the Physical Persons are amended by establishing, in certain cases, improvements in the tax treatment for the taxpayers affected by the marketing of subordinated debt and preference shares.

In relation to the Income Tax of the Physical Persons, taking into account the social impact of the marketing of subordinated debt and of preference shares, two rules are established, with effect from 1 January 2013, aimed at preventing possible damages for tax purposes for the taxpayers affected by the agreements or for the judgments that resolve disputes on this matter.

Thus, in the first place, special optional rules for the quantification of income can be established as a result of agreements concluded with the aim of resolving or avoiding disputes. arising from the placing on the market of subordinated debt and preference shares. The purpose of these rules is to allow for the calculation of a single return on capital, which will be negative in most cases, by contrast between the compensation received by the taxpayer and the investment made, leaving no tax effects for intermediate repurchase and subscription or exchange of securities transactions, and, where applicable, the transmission of the securities received.

In any case, the taxpayer may apply the general rules of the Tax, giving each of the operations performed the treatment that proceeds.

On the other hand, the existence of multiple judgments which have declared the nullity of the contracts of subordinated debt or of preference shares has determined the origin of the application of the rectification of the self-liability of the Income Tax of the Physical Persons and obtain the return of undue income corresponding to the income of such persons, in an extraordinary and limited manner to the income derived from such contracts, even though could have prescribed the right to request the return.

Given that the changes included in the scope of the Income Tax of the Physical Persons affect the tax return for the financial year 2014, the period of which has already been initiated, It is necessary to approve them immediately, and for this reason circumstances of extraordinary and urgent need.

IV

The text of the actual decree-law is completed with three additional provisions, a transitional provision and three final provisions.

The additional provision first concerns the direct grant of extraordinary aid to the depreciation of feature films released in 2012.

The second provision provides for the declaration of emergency of the works, repairs and restorations that are carried out to avoid the emissions of hydrocarbons resulting from the accident of the ship "Oleg Naydenov", thus as the works and actions related to the drought.

In the third additional provision, a temporary limitation on the transfer of rights to the private use of waters in the Segura river basin is exceptionally established.

By means of the single transitional provision, a transitional aid scheme is established for the depreciation of feature films.

Finally, the final provision first introduces changes in personnel matters in Law 36/2014 of December 26, of General Budget of the State for the year 2015. The other two final provisions relate respectively to the regulatory development and the entry into force of the royal decree-law.

In its virtue, making use of the authorization contained in article 86 of the Spanish Constitution, on the proposal of the Ministers of Finance and Public Administrations and of Education, Culture and Sport, according to the Council of State as regards Chapter II and after deliberation by the Council of Ministers at its meeting on 14 May 2015,

DISPONGO:

CHAPTER I

Amendment of Law 55/2007, of December 28, of the Cinema

Article 1. Amendment of Law 55/2007, of December 28, of the Cinema.

Law 55/2007, of December 28, of the Cinema, is amended as follows:

One. Article 8 (2) is amended and a new paragraph 3 is added with the following wording:

" 2. For the purposes of Article 7 (6) of Law 7/2010 of 31 March 2010, General of Audiovisual Communication, in the case of cinematographic or other audiovisual works which have been rated by the Institute of Cinematography and the Audiovisual Arts or the competent authority of the Autonomous Communities shall be subject to the qualifications thus obtained.

3. The arrangements applicable to the progress of cinematographic films and their participation in festivals may be laid down, which may derogate from the general system of prior qualification in the terms used for such films. set. "

Two. Article 9 (1) is worded as follows:

" 1. The qualifications obtained by cinematographic films and other audiovisual works in Spain, in accordance with the qualification requirement laid down in the previous Article, must be made known to the public, in the form of a orientation. Those who carry out acts of marketing, distribution, public communication, publicity, dissemination or disclosure by any means of these works shall be responsible for the fact that in such acts the qualification awarded is recorded in such a way as to clearly perceptible to the public. Companies that provide on-demand video services or website holders, including those offering ordered and classified listings of links to other websites or servers where the works are housed, are expressly included. cinematographic or audiovisual. For these purposes, the required information on the qualification corresponding to the work must be obtained from the holders of the distribution rights. The requirements which may be required for this purpose shall be regulated. '

Three. Article 20 (2) and (3) are worded as follows:

" 2. The State aid scheme provided for in the Law, which will include in its regulatory bases the specialties for granting it, will be regulated, appropriate to the characteristics of the sector to which they are intended.

In particular, the aid may be configured as reimbursable in whole or in part, according to the results achieved in the implementation of the respective actions and in terms of the corresponding bases. regulatory.

3. In order to ensure compliance with the requirements for competition and trade within the European Union, the regulatory bases for support measures must comply with the limits set by the European authorities, in accordance with Article 1 (1) of the Treaty. In particular, where expenditure obligations are specified in the territory and percentages of maximum aid intensity, which shall in any event be calculated taking into account the total amount of the aid granted by any public administration.

In accordance with Article 108.3 of the Treaty on the Functioning of the European Union, the regulatory bases exceeding the limits laid down in Community legislation declaring certain categories of aid Compatible with the internal market, they will be notified to the European Commission in order to verify their compatibility with the European internal market. "

Four. A new paragraph 3 is added to Article 21 in the following terms

" 3. The amount of deductions applied by tax incentives together with that of the aid received may not exceed the maximum intensity rate laid down in this Chapter for each of the aid lines. The Institute of Cinematography and the Audiovisual Arts shall verify at any time and until the deadline laid down in Article 39 of Law 38/2003 of 17 November, that the production of the aid does not exceed these percentages, being the excess of their limit on the basis of drawback or reduction of the aid granted up to the maximum eligible amount.

The State Tax Administration Agency and the Institute of Cinematography and the Audiovisual Arts will establish, in the terms indicated in the tax regulations, the appropriate mechanisms of collaboration aimed at exchange of the information necessary for the purposes of monitoring the maximum intensity of the aid to be paid for each production, the identification of which shall correspond to the Institute of Cinematography and the Audiovisual Arts. '

Five. Article 24 (3) and (4) are amended and new paragraphs 5 and 6 are added with the following wording:

" 3. In order to qualify for such aid, the production companies must provide proof of compliance with all the obligations of the creative, artistic and technical staff, as well as the technical industries, of the last film of the the same production company which has received State aid or, in the case of short films, from which it is submitted to that aid.

4. The total of the aid provided for in this Section may not exceed 50 per 100 of the production budget, except in cross-border productions financed by more than one Member State of the European Union and in which they participate. producers from more than one Member State in which the total of the aid may reach 60 per 100 of the production budget.

In accordance with the provisions of the European Union in this field, the productions with the consideration of difficult audiovisual works are excepted from the application of these limits.

5. The promotion of production set out in this section may be supplemented by the granting of other aid to producer undertakings in the field of public policy to promote and encourage cinematography and the audiovisual sector.

6. The same audiovisual work may only benefit from one of the lines of aid covered by this section. '

Six. The title and Article 25 (4) are amended as follows:

" Article 25. Selective support for the production of feature films on the project. "

4. Project aid shall be non-communicable. "

Seven. Article 26 is worded as follows:

" Article 26. General aid for the production of feature films on the project.

1. Early aid may be granted for the financing of the cost of production of film-making projects by producer companies through the application of objective criteria, the determination of which will be addressed, inter alia, to the the economic and financial viability of the project, the dissemination, the technical solvency of the beneficiary, the Spanish and European cultural relevance, the innovative nature of the project as well as the socio-economic impact of the investment in Spain. The objective criteria will allow the submission of applications and the fixing of the amount of the subsidy.

2. The regulatory bases may determine that the payment of the aid shall be made by successive advance payments, which may be extended in several financial years and which shall respond to the rate of implementation determined therein. Where this payment system is provided, the bases shall establish the percentages which, in respect of the total amount of aid, shall correspond to each of the stages of implementation.

3. The introduction of substantial changes to the approved projects must be notified to the granting body for authorisation, which may revoke the aid in the event that no such obligation is met. "

Eight. Article 27 (2) is deleted.

Nine. Article 28 (3) is worded as follows:

" 3. The plans for the distribution and promotion of films shall be in accordance with the territorial areas and conditions to be laid down in the relevant aid regulatory bases. "

Ten. Paragraph (c) of Article 39.3 is amended and a new paragraph (f) is added with the following wording:

" (c) Non-compliances, by action or omission, as provided for in Article 9.1 concerning the obligation to inform the public of the qualification of films and audiovisual works, as well as non-compliances relating to the additional requirements that are required to be regulated.

(f) The non-compliance with the provisions of Article 15.4 concerning the free or symbolic film projections of the public administrations. "

CHAPTER II

Extraordinary credits and credit supplements

Article 2. Application of Additional Disposition 8.3 of Royal Decree-Law 17/2014 of December 26.

In application of the provisions of paragraph 3 of the Eighth Additional Provision of Royal Decree-Law 17/2014 of 26 December 2014 on financial sustainability measures of the Autonomous Communities and local and other entities economic character, the General Administration of the State, through the Ministry of Finance and Public Administrations, will grant in 2015 to the autonomous communities of Galicia, Castilla y León and the Rioja, once adhered to the Financial Facility of the Fund for the Financing of Autonomous Communities, grants for the financing of its investments to be used preferably by means of collaboration agreements for a total amount of EUR 168,563,730,78, with the following details: Galicia, 84,806,953,08 euros; Castilla y León, 73,873,333,18 euros; and Rioja, EUR 9,883,444.52.

Article 3. Granting of special credit in Section 32 "Other financial relations with Territorial Entes".

1. In order to enable the effectiveness of the provisions of Article 1 above, special loans totalling EUR 168,563,730.80 are granted in the budget of Section 32 "Other Financial Relations with Territorial Authorities". Service 01 " General Secretariat for Regional and Local Coordination. Autonomous Communities ", Program 910O" Other Transfers to Autonomous Communities ", Chapter 7" Transfer of capital ", Article 75" To Autonomous Communities ", in the following detail.

Concept	Denomination	Amount (€)
752	To the Autonomous Community of Castilla and Lion for investments (Additional Disposition 8th RDL 17/2014)	73.873.333.18
757	A la Autonomous Community of Galicia for Investments (Additional Disposition Eighth RDL 17/2014)	84.806.953.08
758	The Autonomous Community of La Rioja for Investments (Additional Disposition Eighth RDL 17/2014)	9.883.444.52
	Total	168.563.730, 78

Article 4. Granting of a credit supplement in the budget of the Ministry of Finance and Public Administrations.

In order to comply with the provisions of the fifth Royal Decree-Law No 17/2014 of 26 December 2014, a credit supplement is granted in the budget of Section 15 " Ministry of Finance and Public Administrations ", Service 22" General Secretariat for Autonomous and Local Coordination ", Programme 922N" Coordination and Financial Relations with Territorial Authorities ", Chapter 8" Financial Assets ", Article 87" Heritage Contributions ", Concept 877 "Contribution to the Fund for the Financing of Autonomous Communities", in the amount of EUR 17,817,735,46,48.

Article 5. Grant of extraordinary credit in the Ministry of the Interior's budget.

1. For the purpose of investing in the fight against terrorism, an extraordinary appropriation is granted in the budget of Section 16 "Ministry of the Interior", "Service 02" Secretariat of State for Security ", Programme 132A" Security Citizen ", Chapter 6" Real investments ", Article 62" New investment associated with the operation of the services ", concept 621" For the promotion of the means of the Units of the State Security Forces and counter-terrorism ", in the amount of EUR 10,000,000.

Article 6. Grant of extraordinary credit in the budget of the Ministry of Public Works.

An extraordinary appropriation is granted in the budget of Section 17 "Ministry of Public Works", Service 32 "Directorate General of Merchant Marine", Program 497M "Saving and Combating Pollution at Sea", Concept 443 " A SASEMAR for expenses arising from the collapse of Oleg Naydenov ", amounting to EUR 9,636,360,00.

Article 7. Grant of a credit supplement in the budget of the Ministry of Education, Culture and Sport.

A credit supplement is granted in the budget of Section 18 "Ministry of Education, Culture and Sport", Service 09 "Secretariat of State of Culture", Program 000X "Internal Transfers", Concept 415 " To the Institute of Cinematography and the Audiovisual Arts. Allocation of the Cinematography Protection Fund ", in the amount of EUR 16,000,000.

Article 8. Modification of the revenue budget and the granting of a credit supplement in the budget of the Institute of Cinematography and the Audiovisual Arts.

1. The credit supplement provided for in the previous article will result in an increase in the Income Budget of the Autonomous Body 18.103 "Institute of Cinematography and Audiovisual Arts", in the budget application 18.103.400.01 " Of the Department to which it is attached. Cinematography Protection Fund ", for an amount of 16,000,000 euros.

2. A credit supplement is authorized in the budget of expenditure of the autonomous body 18.103 "Institute of Cinematography and Audiovisual Arts", program 335C "Cinematography", concept 470 "Fund for the protection of cinematography", by amount of EUR 16,000,000.

Article 9. Grant of extraordinary credit in the budget of the Ministry of Industry, Energy and Tourism.

An extraordinary appropriation is granted in the budget of Section 20 "Ministry of Industry, Energy and Tourism", Service 18 "Secretary of State for Energy", Programme 425A "Legislation and energy development", Chapter 7 "Capital transfers", Article 74 "A Societies, Business Entities, Foundations, and other Public Sector Entes", concept 746 "Al IDAE for the Efficient Vehicle Incentive Program (PIVE-8)", for the amount of 225,000,000 of euro.

Article 10. Grant of extraordinary appropriations in the budget of the Ministry of Agriculture, Food and the Environment.

To address needs arising from the drought situation in the Júcar and Segura river basins, the following extraordinary credits are granted:

In the budget of Section 23 "Ministry of Agriculture, Food and Environment", Service 05 "Directorate General of Water", Program 000X "Internal Transfers", Chapter 7 "Capital Transfers", Article 71 " A autonomous bodies ", Concept 711" To the Hydrographic Confederations for Drought-Related Actions ", Subconcept 711.00" Hydrographic Confederation of Júcar ", amounting to EUR 20,185,000.

In the budget of Section 23 "Ministry of Agriculture, Food and Environment", Service 05 "Directorate General of Water", Program 000X "Internal Transfers", Chapter 7 "Capital Transfers", Article 71 " A autonomous bodies ", Concept 711" To the Hydrographic Confederations for drought-related actions ", Subconcept 711.01" Segura Hydrographic Confederation ", amounting to 30,000,000 euros.

Article 11. Modification of the budgets of the Júcar and Segura Hydrographic Confederations.

The extraordinary credits referred to in the previous article will finance extraordinary credits in the budgets of the Júcar and Segura Hydrographic Confederations in the following terms:

Body 23.107: Jucar Hydrographic Confederation:

REVENUE

Denomination	Amount (Euro)
23.107.702	From the department to which you are attached for drought-related actions	20.185,000

EXPENSES

Extraordinary Credits

Denomination	Amount (Euro)
23.107.452A.602	For drought-related actions	9.590,000
23.107.452A.612	For Related Actions with drought	10.595,000

Body 23.109: Segura Hydrographic Confederation:

Denomination	Amount (Euro)
23.109.702	From the department to which you are attached for drought-related actions	30,000,000

EXPENSES

Extraordinary Credits

Denomination	Amount (Euro)
23.109.452A.602	For drought-related actions	23,000,000
23.109.452A.612	For Actions drought-related	7,000,000

Article 12. Granting of credit supplements in the budget of the Ministry of Economy and Competitiveness.

For the implementation of public calls in the framework of the 2015 Annual Action Programme, other R & D + i actions and the re-run of previous calls are given the following credit supplements:

In the Budget of Section 27 "Ministry of Economy and Competitiveness", Service 13 "Directorate-General for Scientific and Technical Research", Programme 463B "Promotion and coordination of scientific and technical research", Concept 780 "National Fund for Scientific and Technical Research" amounting to EUR 90,743,109.19.

In the Budget of Section 27 "Ministry of Economy and Competitiveness", Service 14 "Directorate-General for Innovation and Competitiveness", Programme 467C "Research and Technological-Industrial Development", Concept 775 " Support to the research, technological development and innovation in the CTE (Science-Technology-Enterprise) system " for the amount of EUR 4,906,699,82.

Article 13. Credit supplement management regime in the "Ministry of Economy and Competitiveness" Budget.

The credit supplements provided for in the previous Article shall be managed on the basis of the arrangements for linking the appropriations laid down in Article 9. Three of the provisions of Law 36/2014 of 26 December 2014 on State General Budgets for 2015.

Article 14. Funding.

The extraordinary credits granted by this royal decree-law in the Budget of the Ministries of Interior, Development, Industry, Energy and Tourism, Agriculture, Food and the Environment and the Section on "Other Financial Relations with Territorial Authorities" will be funded by Public Debt.

The credit supplements that are granted in the current decree-law in the budget of the Ministries of Finance and Public Administrations, Education, Culture and Sport, and Economy and Competitiveness will be financed by public debt.

The credit supplement granted in the budget of the Institute of Cinematography and the Audiovisual Arts will be financed by the credit supplement that is granted in the budget of the Ministry of Education, Culture and Sport.

The extraordinary credits granted in the budgets of the Júcar and Segura Hydrographic Confederations will be financed with the extraordinary credits that are granted in the budget of the Ministry of Agriculture, Food and the Environment.

CHAPTER III

Tax Measures

Article 15. Amendment of Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

With effect from 1 January 2013, a new additional 44th provision is added in Law 35/2006, of 28 November, of the Income Tax of the Physical Persons and of partial modification of the laws of the Taxes on Companies, on the Income of Non-Residents and on Heritage, which is worded as follows:

" Additional layout 44th. Special rules for the quantification of income derived from subordinated debt or preference shares.

1. Taxpayers who receive compensation as from 1 January 2013 as a result of agreements concluded with the issuing institutions of subordinated debt securities or of preferred shares issued under the conditions set out in the second provision of Law 13/1985, of 25 May, of coefficients of investment, own resources and information obligations of financial intermediaries, may choose to apply to such compensation and to positive income or (a) negative effects which, where appropriate, would have been generated prior to the buy-in and subscription or exchange for other securities, as well as for the income obtained in the transmission of the latter, the treatment to be carried out in accordance with the general rules of this tax, with the specialties provided for in paragraph 2 of this provision additional, or the following tax treatment:

(a) In the year in which the compensation resulting from the agreement referred to in the preceding paragraph is collected, the difference between the compensation and the investment shall be calculated as the return on capital initially performed. For these purposes, the said compensation shall be increased in the quantities previously obtained by the transmission of the securities received. Where the securities received in the exchange have not been previously transmitted or have not been delivered on the basis of the agreement, the above compensation shall be increased by the valuation of those securities which would have been taken into account for the quantification of the compensation.

(b) No tax purposes shall be used for the repurchase and subscription or exchange for other securities, or for the transmission of such securities made before or on the basis of the agreement, and, where appropriate, additional self-supporting (a) penalty, no interest for late payment, no additional charge within the period between the date of the agreement and the three months following the end of the period for the submission of the reverse charge in respect of the compensation referred to in the (a) above.

Where the time limit for the submission of the self-settlement referred to in the previous paragraph has been completed before the date of entry into force of Royal Decree-Law 6/2015, the additional self-validation it shall be practised, where appropriate, within three months of that date.

2. Taxpayers who in 2013 or 2014 perceive the compensation provided for in paragraph 1 of this additional provision and apply the general rules of the tax may undermine the return on capital of the furniture derived from the compensation (a) the negative balance referred to in point (b) of Article 48 of this Law, in its wording in force at 31 December 2014, which proceeds from property losses arising from the transmission of shares received by the repurchase and subscription or exchange transactions which could not have been the subject of compensation in the tax base general in accordance with the second subparagraph of paragraph (b). The amount of such a minoron shall reduce the outstanding balance of compensation in subsequent years.

3. In any event, the holds actually practiced prior to the entry into force of Royal Decree-Law 6/2015 on the compensation referred to in paragraph 1 of this additional provision shall be correctly understood.

4. Holders of subordinated debt or preferred shares whose contracts have been declared void by a court judgment, which have entered the returns of the same in their self-settlement to the tax on the Income of the Physical Persons, may request the rectification of said self-payments and request and, if necessary, obtain the return of undue income, even if it has prescribed the right to request the return.

When the right to request the refund has been prescribed, the rectification of the self-settlement referred to in the preceding paragraph shall only affect the returns on the subordinated debt and the preference shares, and to the holds that could have been practiced for such yields.

5. For the purpose of implementing the provisions of this additional provision, the taxpayer shall submit a form enabling the identification of the autoliquidations concerned, which shall be available for that purpose in the electronic seat of the Agency. State of Tax Administration. "

Additional disposition first. Direct grant of extraordinary aid for the depreciation of films released in 2012.

1. In accordance with the provisions of Article 22.2.b of Law 38/2003 of 17 November, General of Grants, exceptionally and in the context of the reform of the system of aid to cinematography contained in this Law, aid is granted in the amount of EUR 5,177,068 to the production companies benefiting from aid for the depreciation of films released in 2012, under the call approved by Resolution of 18 September 2014 of the Directorate-General for Institute of Cinematography and the Audiovisual Arts, for which aid is called for the depreciation of feature films.

2. The beneficiary entities shall have two months from the entry into force of this royal decree-law to apply for such aid to the Institute of Cinematography and the Audiovisual Arts.

3. The amount of the compensatory aid for each beneficiary, calculated by the application of the percentage of the aid, shall be determined by means of a decision of the Director-General of the Institute of Cinematography and the Audiovisual Arts. 12 ' 98 to the aid granted at the time. This special aid will be paid out of the appropriations for this purpose in the budget application 18.103.470, the 'Fund for the Protection of Cinematography', the 335C programme, 'Cinematography', of the budget of the European Community. expenditure of the Institute of Cinematography and Audiovisual Arts for the year 2015.

Additional provision second. Recruitment scheme.

1. The actions taken or to be carried out by the ministerial departments and entities in the state public sector competent to prevent or repair the damage caused by the accident and subsequent sinking of the vessel Oleg Naydenov will be able to deal with the emergency procedure provided for in Article 113 of the Recast Text of the Law on Public Sector Contracts, approved by the Royal Decree of Law 3/2011 of 14 November.

2. They may have the consideration of works, services or emergency supplies, subject to the corresponding agreement of the contracting authority, in compliance with the requirements of Article 113 of the recast of the Law on Public Sector Contracts, approved by Royal Decree-Law 3/2011 of 14 November, contracts for the repair or maintenance of infrastructure, equipment or services, as well as works for the replacement of goods resulting from actions related to the drought referred to in the actual decree-law.

Additional provision third. Exceptional and temporary rule on the transfer of rights to the proprietary use of water in the Segura river basin.

By way of exception and temporarily limited until 31 December 2015, contracts for the transfer of rights to the private use of water, between concessionaires in the Segura basin, in which the volume of the volume of water, will be authorized. the transfer is equal to the volume granted to the holder granting his right, the limitation laid down in Article 69 of the Royal Decree of Law 1/2001 of 20 July 2001 approving the recast of the Law of Waters. "

Single transient arrangement. Transitional arrangements for aid for the depreciation of feature films.

1. The general aid for the production of feature films on the project will gradually replace aid for the depreciation of feature films in the allocation of the various aid lines financed by the Fund for the Protection of the Environment. Cinematography and the Audiovisual.

2. In the year 2015, aid will be called for the depreciation of the films released in 2013. In the years 2016, 2017 and 2018, in addition to the call for the general aid provided for in the new wording of Article 26 of Law 55/2007, of 28 December, of the cinema, the Institute of Cinematography and the Audiovisual Arts will convene aid for the depreciation to which only film films which have been opened before the first call for general aid may be used and provided that their release takes place before 31 December. December 2016.

For these purposes, these calls for aid for the depreciation of feature films will be governed during this period by the text of Article 26 of Law 55/2007 of 28 December 2007, in its wording prior to that adopted. by this Law, as well as by its regulatory development, which includes the following rules:

a) Royal Decree 2062/2008 of December 12, for the development of Law 55/2007, of December 28, of the Cinema. Articles: 20.1 (b), 20.3, 21, 22.5, 34.3 and 34.4.

(b) Order of 19 October, 19 October, order of 19 October, for the application of the rules of application of Royal Decree 2062/2008 of 12 December 2007, for the development of Law 55/2007 of 28 December 2007 on Cinema, recognition of the cost of a film and investment by the producer, establishment of the state aid regulatory bases and the structure of the Administrative Registry of Film and Audiovisual Companies. Articles: 10.1 g), 56 to 61 inclusive and 103.1.

(c) Order of 21 June 2011 /1772/2011 of 21 June 2011 laying down the procedures for the computation of viewers of cinematographic films, as well as the obligations, requirements and technical functionalities of the programmes For the purposes of the control of assistance and performance of cinematographic works in exhibition halls. Articles: 1.2; 2 and 7 to 17.

3. The general aid for the production of feature films on the project and aid for the depreciation of feature films is incompatible.

Final disposition first. Amendment of the additional tenth-eighth provision of Law 36/2014 of 26 December 2015 of State General Budget for the year 2015.

The additional tenth-eighth provision of Law 36/2014 of 26 December 2015 on State Budgets for the year 2015 is amended, which is worded as follows:

" Tenth eighth. Coverage of the teaching staff needs of the University of Defense Centers.

Respecting in any case the budgetary availabilities of Chapter I of the corresponding expenditure budget, the limitations contained in Article 21 of this Law will not apply to the University Centers As regards the teaching staff, the process of implementing the university degrees that are taught in such centres has been completed.

To this end, the convocation, in the aforementioned Centers, of a total of 73 places of teaching staff of the first two courses of degree, is authorized in 2015, according to the modality provided in article 52 of the Organic Law 6/2001, of 21 December, of Universities.

Likewise, the University Centers of Defense may proceed to the temporary hiring of teaching staff, in accordance with the modalities provided for in Articles 49, 50, 53 and 54 of the Organic Law 6/2001 of 21 December 2001. Universities, with respect to the forecasts that are contained, both in this Law and in the successive Laws of General Budget of the State, on the hiring of temporary staff. "

Final disposition second. Regulatory development.

Within six months from the entry into force of this royal decree-law the Government will approve the necessary regulatory changes to proceed to the call of the general aids for the production of feature films on project.

Final disposition third. Entry into force.

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

Given in Madrid, on May 14, 2015.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY