The Royal Decree 899/2007, of 6 July, which approves the regulation of regional incentives, development of law 50/1985, of 27 December, regional incentives for the correction of economic imbalances inter-territorial, adapted the legal regime of regional incentives to existing Community legislation in the field of regional aid.
In the «daily official of the Union European» of the last day 23 of July of 2013 is published the guidelines on the aid State of purpose regional for 2014-2020 (2013 / C 209 / 01). On the other hand, in the «official journal of the European Union' of day 26 June has been published the Regulation (EU) No. 651/2014, from the Commission of 17 June 2014, by which declare certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty.
This normative has introduced some news in matter of investments eligible, accreditation of the not home of them investments through it suppression of it «communication of eligibility», as well as for the demonstration of the effect incentive of them aid for to be beneficiary of these, that require the modification of them articles 8, 9, 22 and 24 of the regulation of them incentives regional , development of law 50/1985, of 27 December.
(Also, the available end eighth of the law 39 / 2010, of 22 of December, of budgets General of the State for the year 2011, has modified the drafting of the article 13.2. b) of the law 38 / 2003, of 17 of November, General of grants, in matter of requirements for to be beneficiary of grants them companies that have been declared in contest. Dado_que, pursuant to the provision of additional ninth of the Act, regional incentives are governed, in General, by its specific legislation and only applies to law 38/2003 of 17 November, way extra, amending the wording of article 15(1). b) of the regulation to give in this matter a wording identical to that law.
Is reintroduced as investment subsidisable the acquisition of active intangible, with them limits provided in the regulation, and is reduces of five million of euros to a million the limit that allows to the beneficiary of a grant of incentives regional request collections to has to go justifying the investment.
For small and medium-sized enterprises the term from the obligation of maintenance of investments in normal operating conditions, is reduced in five years three date of end of validity established in individual award resolution.
Finally, control and inspection of incentives introduces a set criteria to assess the proportionality of certain breaches.
In the process of elaboration of this Royal Decree have been consulted the autonomous communities and cities with statute of autonomy affected and it has issued report of the Governing Council of regional incentives.
In his virtue, to proposal of the Minister of Hacienda and administrations public, in accordance with the Council of State and prior deliberation of the Council of Ministers in its meeting of the day 24 of April of 2015, HAVE: article only. Amendment of the regulation of regional incentives, development of law 50/1985, of 27 December, approved by Royal Decree 899/2007, of July 6.
The regulation of regional incentives, development of law 50/1985, of 27 December, is to be re-worded as follows: one. The article 8 is worded of the following form: «article 8.» Other qualifications to the projects.
(Them projects of investment that intend to welcome is to the regime of them incentives regional must meet them following requirements: to) judge is viable technical, economic and financially, in accordance with the documentation provided in the request.
(b) have a level of self-financing not less that you specify in the Royal Decrees of delimitation and in any event equal to or greater than 25 percent. In addition the company that promotes the project must have a minimum level of own funds which will be fixed in the individual resolution of award according to the criteria set in this regard the Governing Council of regional incentives.
(c) the application to take advantage of the benefits must be submitted before the start of the realization of the investment for which requested regional incentives, in such a way that only investment can be started after the presentation of such a request.
For these purposes, "start investments" it means either the start of the construction work in the investment, or the first firm order equipment commitment or other commitment that makes the investment that is irreversible, if this date is earlier. The purchase of land and them works preparatory as the obtaining of permits and the realization of studies previous of viability not is considered the home of them works.
(d) aid must have an incentive, consistent effect in which the applicant who undertake the project would have not done it without the help, or would have taken only in a limited way or different or in another place, so, along with the requirement mentioned in the previous paragraph, to request aid must be explained what effect on the decision to invest or on the decision to locate the investment would have happened if they are not received regional incentives. In addition, large enterprises must submit documentary evidence supporting described above.»
Two. Paragraph 1 of article 9 is drawn up in the following way: «(1. Los conceptos de inversión que podrán incentivar_se serán los activos fijos nuevos o de primer uso, referidos a los siguientes elementos de inversión: a) Civil Engineering.»
b) equipment goods, excluding the elements of external transport.
(c) in the case of small and medium-sized businesses, up to 50 percent of the costs of the studies of the project, which may include: work planning, engineering project and project management of the projects.
(d) intangible assets, provided they do not exceed 30 per cent of the total subsidisable investment, are used exclusively in the Center where the project takes place, are inventariables, callable and are acquired at market conditions to third parties unrelated to the buyer.
(e) other concepts, exceptionally.
For the determination of the amounts of eligible investments corresponding to paragraphs, the governing body of regional incentives may establish modules by unit of measure, so that to ensure that market prices do not exceed.»
Three. Paragraph b) of paragraph 1 of article 15 is drawn up in the following way: «b) have requested the Declaration of voluntary, have been declared insolvent in any proceedings, be declared bankrupt, unless this has acquired efficiency an agreement, be subject to judicial intervention or have been interdicted by law 22/2003, of July 9» «, Bankruptcy, without has completed the period of disqualification fixed in the judgment of rating of the contest.»
Four. Paragraph b) of paragraph 1 of article 16 is drawn up in the following way: «b) if assistance is determined as a percentage of the approved investment, should keep this in the area of economic development where the aid was granted and in normal operating conditions for a minimum period of five years, if he is a large company «, and three years if is a small or medium company, starting from the date of end of validity established in the resolution individual of award.»
5. Paragraph f) of paragraph 1 of article 22 is drawn up in the following way: «f) managing and processing application files.»
6. Article 24 is worded as follows: «article 24. Early implementation of the projects.
Applicants for regional incentives to run investments without having to wait for the final resolution to be adopted, provided that credited properly, in the form established by the Ministry of finance and public administration, which they had not started prior to submitting the application unless it prejudge the decision finally taken.»
7. Paragraph 3 of article 37 is worded as follows: «3. partial account settlement.»
Within the term, the beneficiary may request the autonomous community collections on account of the grant, to go justifying the realization of investment, provided that it is so authorized in the corresponding Individual resolution of granting.
Even though they have received partial amounts of the subsidy before the end of the term, the beneficiary must be completed as laid down in article 38 of this regulation.
In no event will remember investment and grant calendars associated records the amount of subsidy is less than 1 million euros.»
8. Paragraphs 1 and 3 of article 41 shall be drawn up in the following way:
"1. all incidents in the ownership of the beneficiary concerning the project produced during the period of five years following the date of the end of validity, if it is a large company, or three years if you are an SME, they must be communicated to the competent body of the autonomous region." The incidence will be resolved by the Directorate General of Community funds.
3. the resolution of the incidence of transmission will pick up the joint and several liability both transmitter, holder of the incentives, and the new buyer with respect to compliance with conditions pending to taking into account the time limits respectively for the maintenance of employment and the maintenance of the investment. This responsibility must be accepted expressly by the two companies.»
9. Paragraphs 2 and 3 of article 42 are drawn up in the following way: «2. in order to perform checks of the maintenance obligation described in the previous point, the beneficiary must provide at the end of the term, the inventory of the goods object of the subsidy referred to in article 34.1.» This inventory shall contain the necessary information allowing to verify the maintenance of investment of your property in the five or three years following the completion of the term, as appropriate, in accordance with the standard established by the Ministry of finance and public administration. In the period from six to three months prior to the expiry of the deadline for the maintenance of investments, the beneficiary shall provide, again, to the competent body of the autonomous community the same model of inventory at that date and in which casualties of assets and the dates they occurred will be reflected, where appropriate, , as well as the identification of them goods substitute and the dates of their incorporation. The competent body of the autonomous community shall forward to the Directorate General of Community funds the report on the level of compliance of this condition, after the completion of physical verification of the existence of the goods before the expiry of the deadline established for the maintenance of the investment.
He not pursuant to the provisions of paragraph 1 or the presentation on the inventory of goods designated deadlines as it referred to this section could lead to the Declaration of loss of the subsidy granted prior proceedings of non regulated in article 45.
3. the granting of regional incentives will be conditioned to maintenance for two years from the date of end of validity of the required jobs, including positions to maintain during the period of validity and the maintenance of jobs to create, where appropriate, in order to force.»
Ten. Article 46, is worded as follows: «article 46. Breach of conditions and graduation of its scope.
1 shall be the Declaration of non-compliance and, where appropriate, the total or partial reinstatement of perceived quantities, and the requirement of the interest on arrears accrued since the time of the payment of the grant to date the origin you remember of the reinstatement, in the following cases: a) breach of the obligations of justification, communication or accreditation, insufficient justification , or justification beyond the deadline.
(b) obtain the grant not fulfil the conditions required for this purpose.
(c) the distortion, the inaccuracy or the omission in the data supplied by the beneficiary that have served of base for it award.
(d) failure to comply with the purpose for which the grant was awarded.
(e) failure to comply with the conditions imposed on the beneficiaries on the occasion of the award of the grant.
(f) engage in any time before the expiry of the term of the incentives in any of the causes provided for in article 15 of this regulation.
(g) obtain the subsidy by one claims the amount of which, separately or concurrently with grants or aid from other public administrations or other public or private entities, exceed caps maximum approved investment regulated in article 13 of this regulation, as well as the corresponding Royal Decrees of delimitation.
(h) non-fulfilment of the obligations of the beneficiary referred to in article 16 of this regulation.
2 dealing with conditions relating to the amount of the investment scope of the non-compliance shall be determined proportionally investment left practice or wrongly practiced.
If the breach exceeded 50 per 100 the scope of the breach will be total.
3 being the conditions relating to the maintenance of the investment in normal operating during the periods referred to in paragraph b) of paragraph 1 of article 16, the scope of the non-compliance shall be determined proportionally not sustained investment and the period during which you have failed to comply requirements.
If the breach exceeded 50 per 100 the scope of the breach will be total.
4 dealing with conditions relating to the creation and maintenance of jobs, both in the period and in the period of two years in order to force, the scope of the breach will be determined in the proportion in that this condition has been unfulfilled relating not maintained or not created jobs with which the beneficiary would have been required in the corresponding resolution and , where, at the time of the relevant period, measured in months, during which are non-compliant status. These effects, in the months in which the average level of employment of the beneficiary equals or exceeds that laid down in the resolution shall be considered that the conditions have been met but the excess of jobs on which it was obliged to maintain or create will not compensate with positions that have not maintained or created in other different monthly periods.
In all case, the obligation of keep the employment, both during the period of validity as during the period rear in order force, will require that or the level of employment in the time of the completion of each period or the employment half computing it all of them posts of work maintained during the period considered, is lower to the level of employment to keep set in it resolution.
Also the obligation of creating employment, both during the period and during the period in order to force, will require that employment at the time of the completion of each period is not less than the level of employment to maintain fixed resolution over half of employment to create.
If she is not respected the requirements set out in the preceding two paragraphs, the breach exceeded 50 per 100 or had job losses as a result, the scope of the breach will be total.
5 the amount of the excess obtained over the maximum bumps approved investment incentives will be reduced. in the case of get incentives for an amount the amount of which, separately or concurrently with other grants or public subsidies exceed maximum bumpers referred to in article 3(2) of the Law 50/1985.
6 in any case, the scope of the breach is total in the following cases: to) get the grant not fulfil the conditions required for this purpose.
((b) when not is certifying the level of self-financing minimum demanded in the resolution of award with base in it established in the letter b) of the article 8.
(c) failure to comply with the purpose for which the grant was awarded.
(d) the non-registration in the official records required by the legislation for the development of the subsidized activity.
e) lack of permits, licenses or authorizations required by the applicable regulations that are necessary to make the committed investments or to develop the activity funded under normal operating conditions.
(f) when the beneficiary does not credit which is aware of their tax obligations and with Social Security.
((g) the lack of cooperation with the actions of verification and control referred to in article 16(1). e).
(h) where, at any time of the entry into force, the beneficiary incurred in situations of regional incentives access prohibition laid down in article 15 of this regulation.
i) if as a consequence of failure to comply with the eligible investment will remain below the minimum set out in the Royal Decrees of delimitation for the purpose of granting.
(j) when the amount resulting from the incentives do not exceed 35 per 100 of the initially approved.
(k) where the periods provided for in resolution of concession for the accreditation of compliance with conditions, including anticipated for intermediate conditions regulated in article 33 are not met.
((l) when perceived for a project grant exceeds the established maximum limits based on an unreported grant within the deadlines set in article 16 h).
(m) when not to communicate incidences in ownership subsequent to the award within the period provided for in article 31.3.
(n) the non-presentation in due time of the inventories of goods referred to in article 42.2.
7. If the breach result of failure to comply with any condition or other than the previous course, scope, total or partial, shall be determined according to the degree and the entity of the unfulfilled condition.
8. the concurrence of different causes of non-compliance will result in joint appreciation of them to determine the extent of the breach.
To these effects, the scope of the breach, as by 100, is get subtracting of 100 the product of the grade of compliance, insofar as by one hundred, of all and each an of the conditions.
9. when the scope of the breach is total by applying the provisions of the preceding paragraphs shall not recognize any grant to the beneficiary, giving rise, where appropriate, to the reinstatement of perceived quantities and the demand for corresponding interest.
In other cases, grant coming to recognize the beneficiary will be obtained by reducing the subsidy granted in the percentage of the extent of the breach, giving rise, where appropriate, to the repayment of the sums received in excess and the demand for corresponding interest.»
Sole transitional provision. Maintenance of the condition of employment, breach and graduation of its scope.
Those aid granted prior to the entry into force of this Royal Decree which had not completed the period of validity set out in individual resolution of award, you will apply what it established with respect to the obligation to maintain the jobs required in accordance with paragraph 3 of article 42 and in accordance with the criteria established to determine the breach of the condition of employment and graduate its scope in the paragraph 4 of the article 46, provided that it is more favourable to the beneficiary. The same will apply to aid which has not fulfilled the period of two years in order to force, exclusively in terms of the obligation to maintain the jobs required during the mentioned period.
Available end first. Habilitation.
It empowers the Minister of finance and public administration to dictate, on the proposal of the governing body of regional incentives, the provisions necessary for the development and execution of this Royal Decree.
Available to finish second. Entry into force.
This Royal Decree shall enter into force the day following its publication in the "Official Gazette".
Given in Madrid, on April 24, 2015.
The Minister of finance and public administration, CRISTOBAL MONTORO ROMERO