Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-4682
By Decision of the Commission European aid State SA.38472 (2014/N), May 21, 2014, approved the map of regional aid of Spain for the period of July 1, 2014 to December 31, 2020, containing, among others, the areas where it may grant regional aid in the territory of the autonomous community of the Balearic Islands and the maximum aid intensities.
In view of the current economic situation and under cover as provided in the regulation of incentives regional, development of law 50/1985, of 27 December, approved by Royal Decree 899/2007, of July 6, by this Royal Decree creates and delimits the area of economic development of the Illes Balears, within the limits approved by the European Commission on the regional aid map.
With the creation of this area is aims to boost and develop your woven socio-economic with special attention to the increase of the level of life in the territory through the promotion of the creation of companies innovative and of base technological, the impulse of the potential endogenous of the territory as well as the development of the woven industrial based on criteria of quality , efficiency, productivity and respect to the environment, and promoting the diversification in them sectors of the production and the distribution that increase the attractive and the impulse of the activity economic in the territory.
Have they been met, prior knowledge of the Government representative Commission of Economic Affairs, the actions of the governing body of regional incentives and the autonomous community of the Balearic Islands, provided for in the regulation of regional incentives, development of law 50/1985, of 27 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 1. Geographical scope.
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, is creates it area of promotion economic of the community autonomous of them Illes Balears, that includes the islands of Menorca, Ibiza and Formentera as well as the municipalities of the island of Mallorca designated in annex I of this Royal Decree.
Article 2. Maximum aid ceiling.
1. the regional incentives which may be granted in this area may not exceed the maximum percentage of the approved investment of 10 percent for large companies, 20 percent for medium-sized enterprises and 30 percent for small businesses. For projects with an investment approved upper to 50 million of euros said percentage maximum is set according to it established for the large projects of investment in them guidelines on them supports state of purpose regional for 2014-2020.
2. any project which avails regional incentives by virtue of this Royal Decree shall be beneficiary of other financial support, either that their nature and the body or administration granting them that cumulative to those provided for in this policy, they exceed the ceilings of aid laid down in the Spanish regional aid map.
Article 3. Areas priority.
1. in the area of promotion economic of the community autonomous of them Illes Balears will be areas priority which is indicate in the annex II of this Royal Decree.
2. the Commission associate of the Government for Affairs economic, to proposed of the Council Rector, prior report of the community autonomous, may establish areas specific within them areas priority to is concerns the paragraph previous. (He Council guiding may propose within them cited areas specific the application of percentages of grant that is concerns the article 11.c) of this real Decree more favorable, as well as the period of application of them same, respecting always the limit maximum established in the article 2 of this real Decree.
3. the delimitation of the areas defined as priority in the annex II may modify is, of conformity with its evolution partner-economic and to proposed of the Council guiding, by the Ministry of Hacienda and administrations public of common agreement with the community autonomous. Also be taken into account the rural priority areas established in application of law 45/2007, of 13 December, for the sustainable development of the rural environment.
Article 4. Objectives.
It is intended to achieve with the creation of the area of economic development of the autonomous community of the Balearic Islands aims to promote and develop the social and economic fabric with special attention to the increase in the standard of living in the territory, particularly in its most depressed areas, through: to) the promotion in the creation of innovative companies and technological basis that proposed investments based on research projects , development and innovation (RDI) and, in general, in technological innovation, industrial design and environmental improvement.
(b) the impulse of the endogenous potential of the territory as well as 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 which increase the attractiveness and the impulse of the activity in the territory.
Article 5. Period of validity.
1. the term of the present area of economic development, for the purpose of applying for subsidies which are determined in this Royal Decree, end of December 31, 2020.
2. Notwithstanding the provisions of the preceding paragraph this date may be modified, according to the circumstances that may arise, by agreement of the delegate Commission of the Government for Economic Affairs, on the proposal of the governing body after communication to the autonomous community.
Article 6. Kinds of regional incentives.
Regional incentives which may be granted in the present area applicants who carry out investment projects and meet the requirements in the regulations approved by Royal Decree 899/2007, of July 6, and in the present Royal Decree, consist of lost on the approved investment fund grant.
Article 7. Eligible sectors.
(1. to them effects expected in the article 6 of the regulation approved by Real Decree 899 / 2007, of 6 of July, will be sectors eligible them following: to) industries processing and services of support to the production that, respecting them criteria sectoral established by them agencies competent, include technology advanced, provide special attention to improvements environmental and pose an improves significant in the quality or innovation of process or product and , especially, which favor the introduction of the new technologies and the provision of services in them subsectors of them technologies of the information and them communications and which improve significantly them structures commercial.
(b) establishments tourist e facilities complementary of leisure that, respecting the criteria sectoral established by them bodies competent, possess character innovative especially in it relative to them improvements environmental and that improve significantly the potential endogenous of the area.
2. is considered sectors excluded them not mentioned in the paragraph above. However, empower the competent bodies referred to in article 26 of the regulations approved by Royal Decree 899/2007, of July 6, so, exceptionally and report of the Governing Council, may grant regional incentives to projects that, not being included in the sectors referred to above, contribute significantly to the achievement of the objectives referred to in article 4 of this Royal Decree.
In any case, be taken into account the rules and criteria of the European Union force for sectors which may be deemed to be sensitive.
3. by agreement of the governing body be set restrictions on activities included in the eligible sectors in accordance with the guidelines of economic policy.
Article 8. Types and minimum size of projects.
1 regional incentives, in the area of economic development of the community autonomous of the Balearic Islands, 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) 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 fixed assets material of the establishment that must be, in all case, equal or superior to 900,000 euros, whenever meet them following conditions:
1. the investment constitutes an important part of the tangible and that exceed certain percentage on the allocation to amortisation of the establishment that is modernized and involving the acquisition of technologically advanced machinery that produces a noticeable increase in productivity.
2nd that investment resulted in the diversification of the production of an establishment to cater to markets of products of new and additional or assume a fundamental transformation in the overall production process of an existing establishment.
3rd that will keep the posts of work existing.
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 establish 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.
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. Also the company should count with a level minimum of funds own that will be set in the resolution individual of concession in accordance with them criteria that set to the respect the Council Rector of incentives regional.
(c) the investment just may start is after the presentation of the application of incentives regional.
By «home of them investments» is understands or the home of them works of construction in it investment, or the first commitment in firm for the order of equipment u another commitment that make it investment 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. 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 comply with all the obligations arising from that condition.
Article 10. Investment concepts.
In accordance with the provisions of article 9 of the Royal Decree 899/2007, of July 6, incentivables investments made within the following may be considered: to) civil works, among which are considered to be included: the brought and rush services, construction and exterior works appropriate to the needs of the project, offices, laboratories, facilities for labor and health services staff , stores, buildings of production or transformation, buildings industrial facilities, warehouses and other works related to the project.
(b) capital goods, among which will be considered: process, special electrical systems, energy facilities and machinery supply of special water, elements of inland transportation, special foreign vehicles, equipment for measurement and control, security installations, facilities improvement and environmental protection, and other capital goods related to the project.
(c) in the case of them small and medium-sized companies, to the 50 percent of them costs derived of them studies previous of the project, between which can include is: works of planning, engineering of project and of address optional of them 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. Are will appreciate the uniqueness in those projects of character singular by the nature of the investment.
Article 11. Criteria of evaluation of the projects.
(For it valuation of projects that meet them requirements established in them provisions force is used them criteria following: to) the amount of the grant saved relationship with it claims total of it investment accepted, with the number of posts of work created and with it class of project of that is try (of creation, of enlargement or of modernization).
(b) is valued especially the employment, the incorporation to the project of technology advanced, the rate of value added or the increase of productivity, the character dynamic of the project for the economy of the area and it use of resources natural of it area.
(c) in the defined priority areas, which are included in annex II to this provision, the percentage of subsidy that would correspond to the project for the application of the above criteria, will increase by 20 percent, respecting the maximum limit determined in article 2 of this Royal Decree. The final percentage resulting shall be rounded to a whole number.
Article 12. Administration and management of the regional incentives.
1 the procedure for Administration and management of regional incentives will be provided for in chapter II of title II and in titles III to VI of the Real Decree 899/2007, of July 6, and in the provisions which, in General, dictate the Minister of finance and public administration to this effect, with the following particularities: a) the applicant shall declare state aid which has requested or obtained for the same project both in the moments that are determined in the Royal Decree 899/2007, of July 6, in any procedural time in which it occurs.
(b) the applicant shall prove to the autonomous community that investments have not started before the filing of the application of regional incentives through responsible statement of "not top investments», in accordance with the model established by the Directorate General of Community funds. 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».
(c) the resolution individual of grant or refusal of incentives economic regional will be notified to the interested by the address General of funds community through the organ competent of the community autonomous of them Illes Balears.
2. all them projects that is avail to them incentives regional are forced to the compliance of the legislation of the Union European, as well as to collaborate with them administrations involved, for the proper surveillance of them objectives established in the Law 50 / 1985 and in them guidelines of political regional.
Article 13. Report on the degree of implementation of the projects.
1. for give compliance to it willing in the article 22 of the Real Decree 899 / 2007, of 6 of July, the community autonomous of them Illes Balears sent to the address General of funds community, in them thirty days following to each semester natural, a report on the grade of execution of them projects according to them conditions established, to the object of that this can monitor the proper application of them incentives regional and in order facilitate to the Council Guiding information periodically about the aid.
2. the competent body 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, be able to accept variations in the different budget items of the subsidisable investment, provided that such variation, more or less, does not exceed 10 per cent of each consignment and that might imply no change in the total amount of the subsidisable investment.
Available end first. Habilitation.
Authorizes the Minister of finance and public administration to dictate, a proposal from the Governing Council, arrangements in the development and implementation of this Royal Decree, as well as to modify the quantitative limits provided for in article 8, number 1, a), b) and (c)), when the circumstances so warrant.
Available to finish second. 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 ANNEX I
Municipalities of the island of Mallorca that comprises the area of promotion economic Alaró.
Lloret de Vistalegre.
Mancor de la Vall.
Maria de la Salut.
Santa Maria of the Cami.
Section census No. 37 of the district 03 in Palma de Mallorca (UIB-Parc Bit).
Vilafranca de Bonany.
ANNEX II areas priority islands of Menorca, Ibiza and Formentera.
On the island of Mallorca, the municipalities of Inca, Sineu and Lloseta, as well as the Census section no. 37 03 Palma de Mallorca (UIB-Parc Bit) District.
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