Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-4679
By Royal Decree 172/2008, of 8 February, is delimited the area of economic development in the city of Ceuta, 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.
He article 5.1 of the Real Decree 172 / 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 172/2008, 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 the transience of the Royal Decree 172/2008, 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 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 city of Ceuta, 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 172/2008, of 8 February, which is delimited the area of economic development of the city of Ceuta.
The Royal Decree 172/2008, of 8 February, whereby it is delimited the area of economic promotion of the city of Ceuta, is to be re-worded as follows: one. Paragraph 1 of article 2 is worded as follows: ' 1. regional incentives which may be granted in this area may not exceed the maximum percentage of the approved investment of 15 percent for large companies, 25 percent for medium-sized companies and 35 per cent for small businesses. " 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. Article 8 is worded as follows: «article 8. Types and minimum size of projects.
1 regional incentives, in the area of economic promotion of the city of Ceuta, 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) 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 who will maintain the existing jobs.
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 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.'
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. (The paragraph b) of the paragraph 1 of the article 12 is worded of the following form:
«(b) the applicant shall prove to the city of Ceuta which 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, this city available or you may presence affidavit 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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