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By Royal Decree 170/2008, of 8 February, is delimited the area of economic promotion in Extremadura, pursuant to provisions in the Royal Decree 899/2007, of 6 July, which approves the regulation of regional incentives, development of law 50/1985, of 27 December.
Article 5.1 of the Royal Decree 170/2008, 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, 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 170 / 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.
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 170 / 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 Extremadura, 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 170/2008, of 8 February, by which is delimited the area of economic development of the autonomous community of Extremadura.
The Royal Decree 170/2008, of 8 February, whereby it is delimited the area of economic development of the autonomous community of Extremadura, 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 25 percent for large companies, of the 35 percent for medium-sized companies and of the 45 percent for small companies.» In the case of projects with an approved investment of 50 million euros that maximum percentage shall be fixed as provided for major investment projects in the guidelines on State aid regional goal for 2014-2020.»
Two. 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. "
Three. 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) 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) projects of modernization, as is defined in the article 7.4 of the regulation approved by the Real Decree 899 / 2007, of 6 of July, whose investment approved is significant in relation to the immobilized material of the establishment that must be, in all case, equal or upper to 900,000 euros, whenever met them following conditions: 1 that the investment constitutes a part important of the immobilized material and that exceed determined percentage on the Endowment for amortization of the establishment modernizing and that involves the acquisition of technologically advanced machinery that produces a noticeable increase in productivity.
2nd that it investment of place to the diversification of the production of an establishment to cater to markets of products new and additional or suppose a transformation fundamental in the process global of production of an establishment existing.
«3rd that will keep them positions of work existing.»
Four. 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 is at least, at a 25 per cent of its investment approved. 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 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) it helps must have an effect incentive, consistent in that the applicant that undertake the project not it would have made without it helps, or only it would have undertaken of a way limited or different or in another place, by what, along with the requirement mentioned in the paragraph previous, to the request it helps is must explain what effect on the decision of invest or on the decision of locate it investment is would have produced if not is 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.»
5. ((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) active immaterial, provided not exceed of the 30 per cent of the total of the investment subsidisable, is used exclusively in the Centre where is perform the project, are inventariables, callable and is acquire in conditions of market to third not related with the buyer.
(e) other concepts, exceptionally. «Is will appreciate the uniqueness in those projects of character singular by the nature of the investment.»
6. (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 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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