Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-4674
By the Royal Decree 167 / 2008, of 8 of February, is delimits the area of promotion economic in Aragon, 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.
He article 5.1 of the Real Decree 167 / 2008, of 8 of February, establishes that «the term of validity of the present area of promotion economic, to them effects of request them aid that is determine in this real Decree, will end the next day 31 of December of 2013».
This however, under the habilitation conferred to the Commission associate of the Government for Affairs economic both by the article 5.2 of the regulation of them incentives regional, of development of the Law 50 / 1985, of 27 of December, as by the article 5.2 of the Real Decree 167 / 2008, of 8 of February, by agreement of such Commission associate of the Government of 4 of December of 2013 (published in the BOE of the day 30 of December of 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.
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). These new guidelines, attached to the transience of the Royal Decree 167/2008, of 8 February, make it necessary to modify it to pursue in this area of economic promotion policy incentives regional, in order to promote their development by promoting economic activity, adapting it to the new Community guidelines, and within the limits approved by the Decision of the Commission European aid State (2014/N) SA.38472 , of 21 mayo of 2014, by which is approves the map of aid regional of Spain for the period comprised between the 1 of July of 2014 and the 31 of December of 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 Aragon, 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 167/2008, of 8 February, by which is delimited the area of economic development of Aragón.
The Real Decree 167 / 2008, of 8 of February, by which is delimits the area of promotion economic of Aragon, is modified as follows: one. Paragraph 1 of article 2 is worded in the following way: in the province of Teruel, of 15 per cent for large enterprises, 25 per cent for medium-sized companies and 35 per cent for small businesses. "
(b) in the area geographical remaining of this area, of the 10 percent for large companies, of the 20 percent for medium-sized companies and of the 30 percent for small companies.
«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. It paragraph 1 of the article 5 is drafted of the following form: «1. it term of validity of the present area of promotion economic, to them effects of request them aid that is determine in this real Decree, will end the day 31 of December of 2020.»
Four. The article 8 is worded of the following form: «article 8.» Types and minimum size of projects.
1 regional incentives, in the area of economic development of Aragón, 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 of work.
(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, you may only grant aid for initial investments that attract new activities, or for the 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. them projects of investment that intend to welcome is to them benefits provided in this area of promotion economic must meet also the following requirements: to) be viable technical, economic and financially.
(b) self-financing at least 25 per cent of their approved investment. Also the company should count with a level minimum of funds own that will be set in the resolution individual of concession in accordance with them criteria that set to the respect the Council Rector of incentives regional.
(c) the investment be started only 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 only taken it 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 that support as described above.
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 them small and medium-sized companies, to the 50 percent of them costs derived of them studies previous of the project, between which can include is: works of planning, engineering of project and of address optional of them 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. They appreciate the uniqueness in those projects of individual character by the nature of the investment.»
7. (He paragraph b) of the paragraph 1 of the article 12 is drafted of the following form: «(b) he applicant must accredit before it community autonomous that them investments not is have started before the presentation of it application of incentives regional through statement responsible of "not home of them investments", according to the model established by it address General of funds community.» 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.
First final provision. Habilitation.
((Authorizes the Minister of finance and public administration to dictate, on the proposal of the governing body 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, numbers 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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