By Royal Decree 173/2008 of 8 February 2008, the economic promotion zone in the city of Melilla is defined, in accordance with the provisions of Royal Decree 899/2007 of 6 July, approving the regulation of the Regional incentives for the development of Law 50/1985 of 27 December.

Article 5.1 of Royal Decree 173/2008 of 8 February 2008 states that " the term of validity of the present economic promotion zone, for the purposes of applying for the aid that is determined in this royal decree, will end next day 31 December 2013 ".

However, by virtue of the habilitation conferred on the Government Delegation for Economic Affairs by Article 5.2 of the Regulation on regional incentives, the development of Law 50/1985, of 27 In December, as per Article 5.2 of Royal Decree 173/2008 of 8 February 2008, by agreement of the Government Delegated Commission of 4 December 2013 (published in the "BOE" of 30 December 2013), this period has been extended until the new Royal Decrees of delimitation of the different zones are approved or the currently modified in force, for the purposes of applying for aid.

In the Official Journal of the European Union on 23 July 2013, the Guidelines on State aid for regional purposes were published for 2014-2020 (2013/C 209/01). These new guidelines, together with the transitional provisions of Royal Decree 173/2008 of 8 February 2008, make it necessary to amend it in order to continue the regional incentive policy in this area of economic promotion, in order to promote its development by promoting economic activity, adapting it to the new Community guidelines, and within the limits approved by the Decision of the European Commission State Aid SA.38472 (2014/N) of 21 May 2014 approving the regional aid for Spain for the period from 1 July 2014 to 31 December 2014. December 2020.

Prior to the knowledge of the Government's Delegation for Economic Affairs, the actions of the Rector Council of Regional Incentives and the City of Melilla, provided for in the Regulation of the Incentives have been fulfilled. Regional development, development of Law 50/1985, of December 27.

In its virtue, on the proposal of the Minister of Finance and Public Administrations and after deliberation of the Council of Ministers at its meeting on April 24, 2015,

DISPONGO:

Single item. Amendment of Royal Decree 173/2008 of 8 February, defining the economic promotion zone of the city of Melilla.

Royal Decree 173/2008 of 8 February, defining the economic promotion zone of the city of Melilla, is amended as follows:

One. Article 2 (1) is worded as follows:

" 1. The regional incentives which may be granted in that area may not exceed the maximum rate on the approved investment of 15% for large enterprises, 25% for medium-sized enterprises and 35% for small firms. companies. In the case of projects with an approved investment exceeding EUR 50 million, this maximum percentage shall be set in accordance with the provisions of the major investment projects in the guidelines on State aid for regional purposes. for 2014-2020. '

Two. Article 5 (1) is worded as follows:

" 1. The duration of the present economic promotion zone, for the purposes of applying for the aid determined in this royal decree, shall end on 31 December 2020. '

Three. Article 8 is worded as follows:

" Article 8. Minimum project types and dimensions.

1. Regional incentives may be granted in the economic promotion zone of the city of Melilla to the applicant companies carrying out investment projects of the following types and dimensions:

(a) Projects for the creation of new establishments, as defined in Article 7.2 of the Regulation approved by Royal Decree 899/2007 of 6 July, with an approved investment of EUR 900,000 or more, always which generate new jobs.

(b) Enlargement projects, as defined in Article 7.3 of the Regulation approved by Royal Decree 899/2007 of 6 July, with an approved investment whose value is significant in relation to the fixed assets of the establishment and, in any case, equal to or greater than EUR 900,000, provided that they represent a significant increase in production capacity, exceeding a certain percentage of the allocation for depreciation of the establishment and generating new jobs and the existing ones are maintained.

(c) Modernisation projects, as defined in Article 7.4 of the Regulation approved by Royal Decree 899/2007 of 6 July, the approved investment of which is significant in relation to the fixed assets of the establishment which shall in any case be equal to or greater than EUR 900,000, provided that they meet the following conditions:

1. º that investment constitutes an important part of the immobilized material and that it exceeds a certain percentage of the endowment for redemptions of the establishment that is modernized and that involves the acquisition of technologically advanced machinery that produces a sensitive increase in productivity.

2. º That investment results in the diversification of the production of an establishment to cater to new and additional product markets or suppose a fundamental transformation in the overall process of production of a existing establishment.

3. Let existing jobs be maintained.

2. In the case of large enterprises, aid may only be granted for initial investments that attract new activities, or for the diversification of existing establishments into new products or new innovative processes.

3. The Governing Board shall establish the criteria for the amount to be considered significant, on the investment approved, in relation to the fixed assets of the establishment, increase of production capacity and productivity and percentages on the allocation of depreciation of the establishment, as set out in previous paragraphs. "

Four. Article 9 is worded as follows:

" Article 9. Project requirements.

1. Investment projects which are intended to benefit from the benefits provided for in this economic promotion zone must also meet the following requirements:

a) Be technically, economically and financially viable.

b) Self-financing at least 25 percent of your approved investment. In addition, the company must have a minimum level of own funds to be set in the individual grant resolution in accordance with the criteria to be set by the Regional Incentive Rector Board.

c) Investment may only be initiated after the submission of the regional incentive application.

By "start of investments" is understood either the start of the construction work on the investment, or the first firm commitment for the order of equipment or other commitment that makes the investment irreversible, if this Date is above. The purchase of land and preparatory work such as obtaining permits and carrying out prior feasibility studies are not considered to be the start of the work.

(d) The aid must have an incentive effect, consisting in the fact that the applicant undertaking the project would not have done so without the aid, or would have undertaken only in a limited or different way or elsewhere, so that, together with the requirement mentioned in the previous paragraph, when applying for the aid, it should be explained what effect on the investment decision or on the decision to locate the investment would have occurred if the regional incentives were not received. In addition, large companies must present documentary evidence to support the above.

2. In accordance with Article 176 of the Treaty on the Functioning of the European Union, and with the provisions of EU Regulations No 1303/2013 and EU No 1301/2013, any project approved by regional incentives which may be included within a Operational programme or other form of intervention by the European Regional Development Fund shall be co-financed by the European Regional Development Fund and the holder of the Fund shall assume the status of beneficiary of the Fund and shall fulfil all the obligations arising from the Fund. condition. "

Five. Article 10 (c), (d) and (e) shall be worded as follows:

" c) In the case of small and medium-sized enterprises, up to 50 percent of the costs arising from previous studies of the project, among which may be included: planning, project engineering and the optional management of the projects.

(d) Intangible assets, as long as they do not exceed 30 percent of the total of the incentive investment, are used exclusively in the center where the project is carried out, are inventorable, depreciable and are acquired in market conditions to third parties not related to the buyer.

e) Other concepts, exceptionally. The exceptional nature of the projects will be appreciated by the nature of the investment. "

Six. Article 12 (1) (b) shall be worded as follows:

"(b) The applicant must prove to the City of Melilla that the investments have not been initiated prior to the submission of the request for regional incentives by means of a declaration responsible for" not initiating the "investments", in accordance with the model established by the Directorate-General for Community Funds. In addition, the city may request a notarial act of presence or a physical check on the site, for the purpose of verifying the "non-starter of investments". "

Single transient arrangement. Minimum size required for investment projects in procedures already initiated.

Investment projects for which regional incentives were requested prior to the entry into force of this royal decree will apply to them the minimum dimensions that were required at the time of their submission.

Final disposition first. Enablement.

The Minister of Finance and Public Administrations are authorized to issue, on a proposal from the Council of Regional Incentives, the necessary provisions for the development and implementation of this royal decree, as well as to modify the quantitative limits referred to in Article 8 (1) (a), (b) and (c), where the circumstances so advise.

Final disposition second. Entry into force.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on April 24, 2015.

FELIPE R.

The Minister of Finance and Public Administrations,

CRISTOBAL MONTORO ROMERO