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By the Royal Decree 169 / 2008, of 8 of February, is delimits the area of promotion economic in Canary, 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 169 / 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, 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 169/2008, 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 expanded until is approved them new real decrees of delimitation of the different areas or is modify them currently in force, to them effects of request them aid.
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 169 / 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 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.
The actions of the governing body of regional incentives and the autonomous community of the Canary Islands, provided for in the regulation of regional incentives, development of law 50/1985, of 27 December have been met, prior knowledge of the Government representative Commission for Economic Affairs.
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 Real Decree 169 / 2008, of 8 of February, by which is delimits the area of promoting economic of Canary.
The Royal Decree 169/2008, of 8 February, whereby it is delimited the area of economic development of the Canary Islands, 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 this area not may exceed the percentage maximum on the investment approved of the 35 percent for large companies, of the 45 percent for medium-sized companies and of the 55 percent for small companies.» «In the case of projects with an investment approved upper to 50 million of euros said percentage maximum is set 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. Paragraph 1 of article 8 is worded in the following way: projects of creation of new settlements, as defined in article 7(2) of the regulation approved by Royal Decree 899/2007» 6 July, with investment approved equal to or greater than € 900,000, provided that they generate new jobs.
(b) projects of enlargement, as is defined in the article 7.3 of the regulation approved by the Real Decree 899 / 2007, of 6 of July, with an investment approved whose amount is significant in relation to the fixed assets material of the establishment and, in all case, equal or superior to 900,000 euros, whenever pose an increase significant of it capacity productive 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 that is modernized and that involves the acquisition of machinery technologically advanced that produce an increased sensitive of the 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 that existing jobs are maintained."
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 investment just may start is after the presentation of the application of incentives regional.
"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 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 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 meet all the obligations derived from such 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 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. Paragraph b) of paragraph 1 of article 12 is drawn up in the following way:
«(b) the applicant must accredit before it community autonomous that them investments not is have started before the presentation of the application of incentives regional through statement responsible of "not home of them investment", 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 them projects of investment for which is requested incentives regional with prior to the entry in force of this real Decree is them apply them dimensions minimum that were required in the time of its presentation.
First final provision. Habilitation.
(((Is authorizes to the Minister of Hacienda and administrations public for dictate, to proposed of the Council Rector of incentives regional, them provisions necessary in development and execution of this real Decree, as well as to modify them limits quantitative expected in the article 8, numbers 1, to), b) and c), when the circumstances it advise.
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, the 24 of April of 2015.
The Minister of finance and public administration, CRISTOBAL MONTORO ROMERO
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