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By the Royal Decree 171 / 2008, of 8 of February, is delimits the area of promotion economic in Castilla and Leon, 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 171/2008, 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 171/2008, 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 the transience of the Royal Decree 171/2008, of 8 February, make it necessary to modify it to continue applying in this area of economic promotion policy of regional incentives, in order to promote their development by promoting economic activity, adapting it to the new guidelines and community, 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 of Castilla and Leon, planned in the regulation of them incentives regional, of development of it Law 50 / 1985, of 27 of December.
In his virtue, to proposal of the Minister of Hacienda and administrations public and prior deliberation of the Council of Ministers in its meeting of the day 24 of April of 2015, HAVE: article only. Modification of the Royal Decree 171/2008, of 8 February, which is delimited the area of economic development of the community of Castilla y León.
He Real Decree 171 / 2008, of 8 of February, by which is delimits the area of promotion economic of the community of Castilla and León, is modified as follows: one. Paragraph 1 of article 2 is drawn up as follows: «(1. Los incentivos regionales que podrán conceder_se en dicha zona no podrán sobrepasar los porcentajes máximos sobre la inversión aprobada que se mencionan a continuación: a) in the province of Soria, 15 percent for large companies, 25 percent for medium-sized companies and 35 per cent for small businesses. "
(b) in the provinces of Ávila, Burgos, León, Palencia, Salamanca, Segovia, Valladolid and Zamora, of the 10 percent for large companies, of the 20 percent for medium companies and of the 30 percent for small companies.
In the case of projects with an approved investment exceeding 50 million euro such maximum percentage shall be fixed pursuant to large investment projects in the guidelines on the regional State aid 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. Article 8 is worded as follows: «article 8. Types and minimum size of projects.
1 regional incentives, in the area of economic development of the community of Castilla y León, 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 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) 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 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 the posts of work existing.
2. in the case of them large companies, only is may grant aid for investments initial that attract new activities, or for the diversification of establishments existing in new products or new processes innovative.
«3. the Council guiding will establish them criteria with regard to the amount that is deemed significant, on it investment approved, in relation to the active immobilized material of the establishment, increase of the capacity of production and of productivity and percentages on it endowment of amortization of the establishment, indicated in paragraphs previous.»
5. The article 9 is drafted of the following form: "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 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 those incentives regional. Also, the large companies should present evidence documentary that support it described previously.
2. in accordance with the article 176 of the Treaty of operation of the Union European, and with it willing in them regulations EU no. 1303 / 2013 and EU no. 1301 / 2013, all project approved by incentives regional that is susceptible of be included within a program operating u another form of intervention of the Fund European of development Regional, will be co-financed by this and the holder of the same will assume the condition of beneficiary of the Fund «, and must meet all the obligations derived from such condition.»
6. (((Them paragraphs c), d) and e) of the article 10 are written in the following form:
«(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. 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 community autonomous may request Act attorney of presence or perform a check physical on the ground, for the purposes of check the "not home of them investments".»
Available to transient only. 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.
This Royal Decree shall enter into force the day following its publication in the "Official Gazette".
Given in Madrid, the 24 of April of 2015.
The Minister of finance and public administration, CRISTOBAL MONTORO ROMERO
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