Law 49/2002, of 23 December, of a tax regime of non-profit entities and of tax incentives for patronage, provides in Article 27.1 that they are programmes of support for events of exceptional interest public the set of specific tax incentives applicable to the actions to be taken to ensure the proper development of the events which, where appropriate, are determined by law.

Article 27 of Law 49/2002 of 23 December states that the law approving the programmes of support for events of exceptional public interest shall regulate the creation of a consortium or the designation of an organ. (a) the administrative authority responsible for implementing the programme and certifying the adequacy of the expenditure incurred on the objectives and plans of the programme, in which the public administrations concerned will necessarily be represented; event and, in any case, the Ministry of Finance and Public Administrations.

The additional sixtieth provision of Law 36/2014, of December 26, of General State Budgets for the year 2015, establishes that the celebration of the "World Meeting in the Stars 2017" in the islands of La Palma, Tenerife and El Hierro, will have the consideration of an event of exceptional public interest for the purposes of the aforementioned article 27 of the cited Law 49/2002, of 23 December.

Also, the additional provision of Law 36/2014 of 26 December 2014 provides that the duration of the programme of support for this event will run from 1 January 2015 to 31 December 2017, and that the duration of the programme will cover the period from 1 January 2015 to 31 December 2017. certification of the adequacy of the expenditure incurred to the objectives and plans of the said programme shall be carried out in accordance with the provisions of Law 49/2002 of 23 December.

The fourth paragraph adds that the development and concreteness in specific plans and programmes of activities will be carried out by the competent body in accordance with the provisions of Law 49/2002 of 23 December.

The tax benefits of this program will be the maximum set out in Article 27.3 of the Law 49/2002 of 23 December, in accordance with paragraph 5 of that additional provision.

The application of tax benefits will be governed by Law 49/2002 of 23 December, and the Regulation for the application of the tax regime of non-profit entities and tax incentives to patronage, approved by the by Royal Decree 1270/2003 of 10 October.

In compliance with the provisions of the additional sexumpteenth provision of Law 36/2014 of 26 December 2014, and in accordance with Article 27 of the Law 49/2002 of 23 December, a collegiate body is established inter-ministerial, with the name of the Technical Commission for the implementation of the programme to support the World Meeting at the Stars 2017, which will be integrated into the Secretariat of the Ministry of Industry, Energy and Tourism.

In its virtue, on the proposal of the Minister of Industry, Energy and Tourism and with the prior approval of the Minister of Finance and Public Administrations, and after deliberation of the Council of Ministers at its meeting of April 17, 2015,

DISPONGO:

Article 1. Object.

1. The object of this royal decree is the creation of an inter-ministerial collegiate body with the name of the Technical Commission for the implementation of the program of support to the World Meeting in the Stars 2017 (hereinafter the Technical Commission EME 2017), which be integrated into the Secretariat of the Ministry of Industry, Energy and Tourism.

2. The duration of the support program for the "World Meeting in the Stars 2017" will be from January 1, 2015 to December 31, 2017.

Article 2. Competences of the EME 2017 Technical Commission.

1. The EME 2017 Technical Commission will be responsible for the implementation of the support programme consisting of the determination and approval of the objectives, plans and programmes of specific activities of the "World Meeting in the Stars 2017", monitoring and control of these actions, and the certification of the adequacy of the expenses made to the objectives and plans of the event of exceptional public interest "World Meeting in the Stars 2017".

2. The actions and activities resulting from the implementation of the "World Meeting in the Stars 2017" programme will be carried out on the basis of austerity criteria, and applying the principles of economy, efficiency and effectiveness.

Article 3. Composition.

1. The EME 2017 Technical Commission will be composed of ten vowels, one of which will be its president: the head of the Secretariat for Industry, Energy and Tourism, the Director of the Spanish Tourism Institute (Turespana), the Director of the Foundation School of Industrial Organization, a representative of the Ministry of Public Works, to be appointed by the titular person of the Secretariat of the Ministry of Finance and a representative of the Ministry of Finance and Public Administrations, to be appointed by the holder of the Secretariat of that Ministry. In addition, they will be part of that collegiate body, the Director of the Institute of Astrophysics of the Canary Islands, the President of the Canary Confederation of Employers, and the presidents of the Cabildos of La Palma, Tenerife and El Hierro.

2. The president of the EME 2017 Technical Commission will be the head of the Secretariat for Industry, Energy and Tourism. In case of absence, vacancy or illness, the President shall be replaced by the Director of the Spanish Tourism Institute.

3. The alternate members of the EME 2017 Technical Commission shall be appointed by the same bodies to which the appointment of the holders corresponds.

4. He will act as secretary of the collegiate body, with voice and vote, the Director of the School of Industrial Organization Foundation.

Article 4. Operation.

1. The operation of the EME 2017 Technical Commission will be in line with the provisions of Chapter II of Title II of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

2. The issuance of the certifications referred to in Article 27.2.b) of Law 49/2002, of 23 December, of the tax regime of the non-profit entities and of the tax incentives to the patronage, will require in any case the favorable vote from the representative of the Ministry of Finance and Public Administrations.

Article 5. Procedure for obtaining certifications.

1. In order to obtain the certifications referred to in Article 27.2.b) of Law 49/2002 of 23 December, the persons concerned shall submit an application to the collegiate body on the models to be provided.

2. The application may be submitted in the form and places provided for in Article 38.4 of Law 30/1992 of 26 November, as well as by electronic means, in accordance with the provisions of Law 11/2007, of 22 June, of electronic access of the Public Services, in the direction of access to the electronic register of the Ministry of Industry, Energy and Tourism: https://sede.minetur.gob.es/es-ES/Paginas/principal.aspx.

3. The deadline for submission of applications shall be 15 days after the end of the event.

4. The maximum period for certification by the collegiate body shall be two months from the date on which the relevant application has entered the register of the competent body to be resolved.

5. The computation of such time limit shall be suspended when the data subject is required to complete the documentation submitted, for the time that it mediates between the notification of the requirement and the submission of the required documentation.

6. After the period referred to in paragraph 4 without the person concerned having received an administrative request or notification concerning his application, the requirement of certification shall be deemed to be fulfilled, and the person concerned may request the Tax administration prior recognition of tax benefit by providing a sealed copy of the application.

The resolution will be issued by the collegiate body.

7. The certification, or the decision rejecting it, shall be issued by the collegiate body, exhaust the administrative route, and the administrative dispute may be brought against it, without prejudice to the replacement of the the provisions of Articles 116 and 117 of Law No 30/1992 of 26 November 1992.

Article 6. Dissolution of the EME 2017 Technical Commission.

Once the settlement operations have been approved, the collegiate body shall approve its dissolution, which shall take place within the maximum period of six months after the end of the support programme for the event of exceptional interest. "World Meeting on the Stars 2017", and in any case, on June 30, 2018.

Additional disposition first. Delimitation of functions between the Industrial Organization School Foundation and the EME 2017 Technical Commission in connection with the "World Encounter in the Stars 2017" program.

1. The School of Industrial Organization, state public foundation attached to the Undersecretary of the Ministry of Industry, Energy and Tourism, will be responsible for the preparation of the program of activities and actions that will be approved by the organ (a) the Commission shall, in accordance with Article 1 (1) of Regulation (EU) No thereof, provide for the implementation of the programme of support for the implementation of the programme of support for the implementation of the programme. exceptional public interest and also assuming any losses which, from its liquidation, are may be derived, not corresponding to any such obligation to the Public Administrations.

2. The Foundation School of Industrial Organization shall be the holder of the right of ownership on the distinctive denominative, graphic or mixed signs that identify this event of exceptional public interest. The collegiate body shall establish a trademark application manual for use in the advertising field by third parties to whom the right of use is conferred with the purpose of promoting and disclosing the event.

3. In the activities carried out by the Fundación Escuela de Organización Industrial, in which publicity of the event will be carried out, the logos of the Ministerial Departments and the participants in the event will be included in the event. the collegiate body, on a level playing field.

4. The School of Industrial Organization Foundation is attributed the economic management of the program "World Meeting in the Stars 2017". The accounts of the Foundation shall reflect in a differentiated manner the various expenses and revenue arising from the event.

5. Once the activities of the "World Meeting in the Stars 2017" programme have been completed, the School of Industrial Organization will present an economic report to the approval of the collegiate body, which will contain a complete list of the revenue received, expenditure incurred, actions carried out and audit reports of accounts issued corresponding to the period from the date of entry into force of this royal decree until the end of the program.

6. The collegiate body may not be dissolved until it has complied with all the obligations imposed on it by Law 49/2002 of 23 December and the Regulation on the application of the tax system of entities and tax incentives to the patronage, approved by Royal Decree 1270/2003, of October 10.

7. Approved the economic report of the Foundation School of Industrial Organization, the collegiate body will approve the proposal of liquidation, which will be presented by the secretary of the collegiate body.

Additional provision second. No increase in public spending.

The body created does not entail an increase in public expenditure nor will its members receive allowances for the performance of their duties. Both its creation and its functioning will be addressed with the personal, technical and budgetary means assigned to the Foundation School of Industrial Organization. The Foundation will not be able to justify a request for an increase in its personal, technical and budgetary means by the implementation of its work as the economic manager of the support programme for the "World Meeting in the Stars 2017".

Final disposition first. Enablement for development and execution.

The Minister of Industry, Energy and Tourism is empowered to adopt the provisions in the field of their competences and to carry out the necessary actions for the development and implementation of this royal decree.

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 17, 2015.

FELIPE R.

The Minister of Industry, Energy and Tourism,

JOSE MANUEL SORIA LOPEZ