Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-4680
By Royal Decree 173/2008, of 8 February, is delimited the area of economic development in the city of Melilla, according 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 173/2008, 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 173/2008, of 8 February, by agreement of the said Commission delegate 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 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 173/2008, 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 Melilla, 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 173/2008, of 8 February, whereby is delimited the area of economic development of the city of Melilla.
The Real Decree 173 / 2008, of 8 of February, by which is delimits the area of promotion economic of the city of Melilla, is modified 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 15 percent for large companies, of the 25 percent for medium-sized companies and of the 35 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. The article 8 is worded of the following form: «article 8.» Types and minimum size of projects.
(1. may grant is them incentives regional, in the area of promotion economic of the city of Melilla, to them companies applicants that made projects of investment of them following types and dimensions: to) projects of creation of new establishments, as is defined in the article 7.2 of the regulation approved by the Real Decree 899 / 2007, of 6 of July, with an investment approved equal or superior to 900,000 euros , 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 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.'
Four. 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 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.
«Top 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) 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) 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.»
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 Melilla, 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. Enforceable minimum dimension to investment in procedures already initiated projects.
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.
((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 into force.
This Royal Decree shall enter into force the day following its publication in the "Official Gazette".
Given in Madrid, on April 24, 2015.
The Minister of finance and public administration, CRISTOBAL MONTORO ROMERO
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