By Decision of the European Commission State Aid SA.38472 (2014/N) of 21 May 2014, the Regional Aid Map of Spain was approved for the period from 1 July 2014 to 31 December 2020, which contains, inter alia, the areas where regional aid may be granted in the territory of the Autonomous Community of the Balearic Islands and the maximum intensities of such aid.

In view of the current economic situation and under the provisions of the Regulation on regional incentives, for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July, by means of the this royal decree is created and demarcates the economic promotion zone of the Balearic Islands, within the limits approved by the European Commission in the regional aid map.

With the creation of this area it is intended to promote and develop its socioeconomic fabric with special attention to the increase of the standard of living in the territory through the promotion of the creation of innovative and base enterprises technology, the drive of the endogenous potential of the territory as well as the development of the industrial fabric based on criteria of quality, efficiency, productivity and respect for the environment, and encouraging diversification in the sectors of the production and distribution which increase the attractiveness and boost of economic activity in the territory.

The actions of the Rector Council of Regional Incentives and the Autonomous Community of the Balearic Islands, as provided for in the Regulation of the Economic and Social Committee, have been fulfilled, prior to the knowledge of the Government of Economic Affairs. the regional incentives for the development of Law 50/1985 of 27 December.

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

DISPONGO:

Article 1. Geographical scope.

In accordance with the provisions of Royal Decree 899/2007 of 6 July, approving the Regulation of regional incentives, for the development of Law 50/1985 of 27 December, the area of economic promotion of the The Autonomous Community of the Balearic Islands, which includes the islands of Menorca, Ibiza and Formentera, as well as the municipalities of the island of Mallorca mentioned in Annex I of this royal decree.

Article 2. Maximum amount of aid.

1. The regional incentives which may be granted in that area may not exceed the maximum rate on the investment approved of 10% for large enterprises, 20% for medium-sized enterprises and 30% 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.

2. No project benefiting from regional incentives under this royal decree may be the beneficiary of other financial aid, whatever its nature and the body or administration which grants them, which are accumulated as provided for in the This regulation exceeds the maximum aid ceilings set out in the Spanish Map of Regional Aid.

Article 3. Priority areas.

1. In the economic promotion zone of the Autonomous Community of the Balearic Islands, priority areas shall be as set out in Annex II to this royal decree.

2. The Government's Delegated Committee for Economic Affairs, on a proposal from the Rector Council, prior to the report of the Autonomous Community, may establish specific zones within the priority areas referred to in the previous paragraph. The Governing Council may propose, within the above mentioned specific areas, the application of the grant percentages referred to in Article 11 (c) of this royal decree, and the period of application of the same. always the maximum limit set in Article 2 of this royal decree.

3. The delimitation of the areas defined as priorities in Annex II may be amended, in accordance with their socio-economic developments and on a proposal from the Rector Council, by the Ministry of Finance and Public Administrations in agreement with the autonomous community. In addition, priority rural areas to be established under Law 45/2007 of 13 December for the sustainable development of the rural environment will be taken into account.

Article 4. Objectives.

The objective to be achieved with the creation of the economic promotion zone of the Autonomous Community of the Balearic Islands is to promote and develop the socioeconomic fabric with special attention to the increase in the standard of living in the territory, in particular in its most depressed areas, through:

a) Promotion in the creation of innovative and technological base companies that propose investments based on research, development and innovation (R & D + I) projects and, in general, technological innovation, design industrial and environmental improvement.

b) The drive of the endogenous potential of the territory as well as to develop and consolidate the industrial fabric based on criteria of quality, efficiency, productivity and respect for the environment.

c) The promotion of diversification in the production and distribution sectors that increase the attractiveness and momentum of activity in the territory.

Article 5. Term of validity.

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.

2. By way of derogation from the preceding paragraph, this date may be amended, taking into account the circumstances which may be presented, by agreement of the Government Delegation for Economic Affairs, on a proposal from the Council communication to the autonomous community.

Article 6. Regional incentive classes.

Regional incentives which may be granted in the present area to applicants who carry out investment projects and fulfil the conditions laid down in the Regulation adopted by Royal Decree 899/2007 of 6 July and in the This royal decree will consist of a grant to a lost fund on approved investment.

Article 7. Promotable economic sectors.

1. For the purposes set out in Article 6 of the Regulation adopted by Royal Decree 899/2007 of 6 July, the following sectors shall be eligible:

(a) Processing industries and production support services which, while respecting the sectoral criteria established by the competent bodies, include advanced technology, pay particular attention to improvements (a) environmental protection and a significant improvement in the quality or innovation of the process or product and, in particular, those conducive to the introduction of new technologies and the provision of services in the subsectors of the information and communications and those that significantly improve commercial structures.

b) Tourist establishments and other leisure facilities which, while respecting the sectoral criteria laid down by the competent bodies, are of an innovative nature in particular as regards improvements environmental and significantly improve the endogenous potential of the area.

2. Excluded sectors shall be those not mentioned in the preceding paragraph. However, the competent bodies provided for in Article 26 of the Regulation adopted by Royal Decree 899/2007 of 6 July are entitled to grant regional incentives to the Rector Council, exceptionally and after reporting by the Governing Council. projects which, not being included in the above mentioned sectors, contribute significantly to the achievement of the objectives mentioned in Article 4 of this royal decree.

In any case, the rules and criteria of the European Union in force for sectors that may be considered sensitive will be taken into account.

3. By agreement of the Governing Council, restrictions on activities included in the promotable sectors may be established in accordance with the economic policy guidelines.

Article 8. Minimum project types and dimensions.

1. The regional incentives, in the economic promotion zone of the Autonomous Community of the Balearic Islands, may be granted to applicants undertaking 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, provided that 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 depreciation of the establishment that is modernized and that involves the acquisition of machinery technologically advanced 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.

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.

Article 10. Concepts of investment.

In accordance with the provisions of Article 9 of Royal Decree 899/2007 of 6 July, incentives may be considered for investments within the following concepts:

(a) Civil work, among which they will be considered included: the services, urbanisation and external works carried out and carried out appropriate to the needs of the project, offices, laboratories, facilities for work services and health personnel, warehouses, production or processing buildings, industrial service buildings, warehouses and other works linked to the project.

(b) Goods of equipment, including: process machinery, special electrical installations, energy installations and special water supply, internal transport elements, special vehicles of external transport, measurement and control equipment, safety installations, environmental improvement and protection facilities, and other equipment related to the project.

c) In the case of small and medium-sized enterprises, up to 50 percent of the costs arising from previous project studies, including: planning, project engineering and management Optional 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.

Article 11. Criteria for the assessment of projects.

For the assessment of projects that meet the requirements set out in the existing provisions, the following criteria will be used:

(a) The amount of the grant shall be related to the total amount of the investment accepted, the number of jobs created and the type of project concerned (creation, enlargement or modernization).

b) Special value will be given to employment, incorporation into the advanced technology project, the added value rate or productivity increase, the dynamicability of the project for the economy of the area and the use of of natural resources in the area.

(c) In the areas defined as priorities, which are included in Annex II to this provision, the percentage of the subsidy which would correspond to the project by the application of the above criteria will be increased by 20%. One hundred and one hundred, always respecting the maximum limit determined in Article 2 of this royal decree. The final percentage that results will be rounded to an integer.

Article 12. Management and management of regional incentives.

1. The procedure for administering and managing regional incentives shall be that provided for in Chapter II of Title II and Titles III to VI of Royal Decree 899/2007 of 6 July and in the provisions which, in general, are to be given by the Minister of Finance and Public Administrations to this effect, with the following particularities:

(a) The applicant must declare the public aid that he has requested or obtained for the same project, both at the time that is determined in Royal Decree 899/2007, of 6 July, and at any time procedural where this occurs.

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

c) The individual decision to grant or refuse regional economic incentives shall be notified to the person concerned by the Directorate-General for Community Funds through the competent authority of the Autonomous Community of the Illes Balears.

2. All the projects which are in favour of regional incentives are obliged to comply with the legislation of the European Union, as well as to cooperate with the authorities concerned, in order to ensure that the objectives set out in the Treaty are properly monitored. Law 50/1985 and in the regional policy guidelines.

Article 13. Report on the degree of project implementation.

1. In order to comply with Article 22 of Royal Decree 899/2007 of 6 July, the Autonomous Community of the Balearic Islands shall forward to the Directorate-General for Community Funds, within 30 days of each calendar year, a report on the degree of implementation of the projects in accordance with the conditions laid down, so that the latter can monitor the proper implementation of regional incentives and in order to provide the Governing Council with regular information on the aids.

2. The competent authority of the Autonomous Community of the Balearic Islands, for the purpose of issuing the report on the degree of implementation of the project in accordance with the conditions laid down, may accept variations in the various budget headings of the incentive investment, provided that such variation, in more or less, does not base 10 per cent of each item and that this does not lead to a change in the total amount of the incentive investment.

Final disposition first. Enablement.

The Minister of Finance and Public Administrations is authorized to issue, on a proposal from the Governing Council, the necessary provisions for the development and implementation of this royal decree, as well as to modify the quantitative limits. provided for 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

ANNEX I

Municipalities of the island of Mallorca that includes the area of economic promotion

Alarm.

Algaida.

Andratx.

Ariany.

arta.

Banyalbufar.

Binissalem.

Buger.

Bunyola.

Campanet.

Fields.

Consell.

Costitx.

Deia.

Scorch.

Spores.

Estellencs.

Fornaltx.

Inca.

Lloret de Vistalegre.

Lloseta.

Rain.

Mancor of the Vall.

Maria de la Salut.

Montuiri.

Petra.

Pobla (Sa).

Porres.

punyent.

Sant Joan.

Santa Eugenia.

Santa Maria del Cami.

Census Section No. 37 of the 03 district of Palma de Mallorca (UIB-Parc Bit).

Jungle.

Sens.

Sineu.

Soller.

Valldemossa.

Vilafranca de Bonany.

ANNEX II

Priority zones

Minorca, Ibiza and Formentera Islands.

On the island of Mallorca, the municipal terms of Inca, Sineu and Lloseta, as well as the census section No. 37 of the district 03 of Palma de Mallorca (UIB-Parc Bit).