Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-4669
By the Royal Decree 162 / 2008, of 8 of February, is delimits the area of promotion economic in Andalusia, with arrangement to it willing in the Real Decree 899 / 2007, of 6 of July, by which is approves the regulation of them incentives regional, of development of the Law 50 / 1985, of 27 of December.
Article 5.1 of the Royal Decree 162/2008, of 8 February, establishes that «the term of the present area of economic development, for the purpose of applying for subsidies which are determined in this Royal Decree, will end the next day December 31, 2013».
This however, pursuant to the authorization granted to the delegate Commission of the Government for Economic Affairs both by article 5(2) of the regulation of the regional incentives, of development of the Law 50/1985, of 27 December, article 5(2) of the Royal Decree 162/2008, of 8 February, by agreement of the said Commission delegate of the Government of 4 December 2013 (published in the official Gazette of the day December 30, 2013) , this term has been extended until the new Royal Decrees of delimitation of the different areas are either approved or modified the currently in force, for the purpose of applying for subsidies.
Guidelines on the regional State aid by 2014-2020 were published in the «official journal of the European Union' of the last day July 23, 2013 (2013/C 209/01). These new guidelines, attached to it transience of the Real Decree 162 / 2008, of 8 of February, make necessary modify it for continue applying in this area of promotion economic it political of incentive regional, to favor its development promoting it activity economic, adapting it to them new guidelines community, and within them limits approved by the Decision of the Commission European helps State SA.38472 (2014 / N) , of 21 may 2014, which approves the map of regional aid of Spain for the period of July 1, 2014 to December 31, 2020.
Is have fulfilled, prior knowledge of the Commission associate of the Government for Affairs economic, the performances of the Council guiding of incentives regional and of the community autonomous of Andalusia, planned in the regulation of them incentives regional, of development of it Law 50 / 1985, of 27 of December.
By virtue, on the proposal of the Minister of finance and public administration and after deliberation by the Council of Ministers at its meeting of April 24, 2015, HAVE: single article. Modification of the Royal Decree 162/2008, of 8 February, which is delimited the area of economic development of Andalusia.
The Royal Decree 162/2008, of 8 February, by which is delimited the area of economic development of Andalusia, is to be re-worded as follows: one. He paragraph 1 of the article 2 is drafted of the following form: «(1. them incentives regional that may grant is in such area not may exceed them percentages maximum on it investment approved that is mentioned below: to) from the 1 of July of 2014 until the 31 of December of 2017, of the 15 percent for large companies, of the 25 percent for medium-sized companies and of the 35 percent for small companies.»
(b) since January 1, 2018, until December 31, 2020, 10 per cent for large companies, 20 percent for medium-sized enterprises and 30 percent for small businesses.
«In the case of projects with an investment approved upper to 50 million of euros said percentages maximum is fixed according to it established for them big projects of investment in them guidelines on them supports state of purpose regional for 2014-2020.»
Two. Paragraph 2 of article 3 is worded as follows: ' 2. the delegate of the Government Commission for Economic Affairs, on the proposal of the governing body, following a report of the autonomous community, may establish specific zones within the priority areas referred to in the preceding paragraph. ' (El Consejo Rector podrá proponer dentro de las citadas zonas específicas la aplicación de porcentajes de subvención a que se refiere el artículo 11.c) of this Royal Decree more favourable, as well as the period of application thereof, respecting the maximum limit laid down in article 2 of this Decree. "
Three. Paragraph 1 of article 5 is worded as follows: ' 1. the term of the present area of economic development, for the purpose of applying for subsidies which are determined in this Royal Decree, will end from December 31, 2020. "
Four. The article 8 is worded of the following form: «article 8.» Types and dimensions minimum of those projects.
1 regional incentives, in the area of economic development of Andalusia, the applicant companies carrying out investment projects of the following types and dimensions may be granted: to) projects of creation of new settlements, as defined in article 7(2) of the regulation approved by Royal Decree 899/2007, of July 6, with an approved investment equal to or greater than € 900,000 , provided that generate new jobs.
(b) extension projects, as defined in article 7.3 of the regulation approved by Royal Decree 899/2007, of July 6, with an approved investment, whose amount is significant in relation to the plant and equipment of the establishment, and in any event equal to or greater than € 900,000, provided that they pose a significant production capacity increase that they exceed certain percentage on the allocation to amortisation of the establishment and that generate new jobs and maintain existing ones.
(c) modernization projects, as defined in article 7.4 of the regulations approved by Royal Decree 899/2007, of July 6, with approved investment is significant in relation to the plant and equipment of the establishment which shall be, in any event equal to or greater than € 900,000, provided that they fulfil the following conditions: 1 that the investment constitutes an important part of the tangible and that exceed certain percentage on the allocation to amortisation of the establishment modernizing and that involves the acquisition of technologically advanced machinery that produces a noticeable increase in productivity.
2nd that investment resulted in the diversification of the production of an establishment to cater to markets of products of new and additional or assume a fundamental transformation in the overall production process of an existing establishment.
3rd who will maintain the existing jobs.
2. in the case of large companies, only may grant aid for initial investment that attract new activities or diversification of establishments existing in new products or new innovative processes.
3. the Executive Council shall lay down the criteria with respect to the amount to be considered significant, the approved investment, in relation to the material assets of the establishment, the capacity increase of production and productivity and percentages manning depreciations of the establishment, referred to in previous paragraphs.'
5. Article 9 is drawn up as follows: «article 9. Requirements of the projects.
1 investment projects seeking to qualify for the benefits provided in this area of economic promotion shall comply in addition the following requirements: to) be viable technique, economically and financially.
(b) self-financing at least 25 per cent of their approved investment. In addition the company 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 single investment can start after the filing of the application of regional incentives.
"Home of the investments" is understood 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 the preparatory work such as obtaining permits and previous feasibility studies are not considered the start of work.
(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. Also, the large companies should present evidence documentary that support it described previously.
2. in accordance with article 176 of the Treaty on the functioning of the European Union, and with the provisions of the EU regulations No. 1303 / 2013 and EU no. 1301 / 2013, all approved by regional incentives project that is likely to be included within an operational programme or other form of intervention of the European Regional Development Fund, will be co-financed by the and the holder thereof will assume the status of beneficiary of the Fund and must comply with all the obligations arising from that condition.»
6. ((Paragraphs c), d) and e) of article 10 are written in the following way:
«(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% 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. They appreciate the uniqueness in those projects of individual character by the nature of the investment.»
7. Paragraph b) of paragraph 1 of article 12 is drawn up in the following way: «b) the applicant shall prove to the autonomous community that investments have not started before the presentation of the request for regional incentives through responsible Declaration of "and not start of investment", in accordance with the model established by the Directorate General of Community funds.» Also, the autonomous region available or you may notarial certificate of presence perform a physical check on the ground, for the purpose of verifying the "non Foundation investments".»
Sole transitional provision. Dimension minimum chargeable to the projects of investment in procedures already initiated.
To investment projects for which information was sought from regional incentives prior to the entry into force of this Royal Decree shall apply them minimum dimensions that were required at the time of its presentation.
Available end first. Habilitation.
Authorizes the Minister of finance and public administration to dictate, on the proposal of the Executive Council of regional incentives, provisions necessary in development and execution of this Royal Decree, as well as to modify the quantitative limits provided for in article 8, paragraphs 1, a), b) and (c)), when the circumstances so warrant.
Second final provision. Entry in force.
He present Royal Decree will enter in force the day following to the of your publication in the «Bulletin official of the State».
Given in Madrid, on April 24, 2015.
The Minister of finance and public administration, CRISTOBAL MONTORO ROMERO
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