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The law 49 / 2002, of 23 of December, of regime fiscal of them entities without purposes lucrative and of them incentives tax to the patronage, sets in the article 27.1 that are programs of support to events of exceptional interest public the joint of incentives tax specific applicable to them performances that is made to ensure the proper development of them events that , if any, are determined by law.
Quoted article 27 of law 49/2002, of 23 December, points out that the law approved programmes of support to events of exceptional public interest governs the creation of a consortium or the appointment of an administrative body that is responsible for the implementation of the programme and which certify the adequacy of expenditures made to the objectives and plans of the same , in which necessarily will be represented the administrations public interested in the event and, in any case, the Ministry of Hacienda and administrations public.
Sixty additional provision of law 36/2014, of 26 December, the State budget for the year 2015, establishes that the celebration of «Worldwide encounter in the 2017 star» in the islands of La Palma, Tenerife and El Hierro, will be considered event of exceptional public interest for the purposes of the provisions in the quoted article 27 of the above-mentioned law 49/2002 , of 23 of December.
Also, the aforementioned additional provision of law 36/2014, on December 26, stipulates that the duration of the program of support to this event will run from 1 January 2015 to 31 December 2017, and that certification of the adequacy of expenditures made to the objectives and plans of the programme shall be carried out in accordance with provisions of law 49/2002 , of 23 of December.
The fourth paragraph adds that development and concretion in plans and programs of specific activities shall be performed by a competent authority in accordance with the provisions of the aforementioned law 49/2002, of 23 December.
Them benefits tax of this program will be them maximum established in the article 27.3 of the cited law 49 / 2002, of 23 of December, in accordance with the paragraph five of the cited provision additional.
The application of tax benefits shall be governed by the law 49/2002, of 23 December, and the regulations for the application of the tax system of non-profit entities and tax incentives to patronage, approved by the Royal Decree 1270 / 2003 of 10 October.
In compliance of it established in the available additional sixty of the cited law 36 / 2014, of 26 of December, and of conformity with the article 27 of the cited law 49 / 2002, of 23 of December, is creates an organ collegiate inter-ministerial, with the name of Commission technical for the execution of the program of support to the meeting world in them star 2017 It will be integrated into the Undersecretary of the Ministry of industry, energy and tourism.
In his virtue, to proposal of the Minister of industry, energy and tourism and with the approval prior of the Minister of Hacienda and administrations public, and prior deliberation of the Council of Ministers in its meeting of the day 17 of April of 2015, HAVE: article 1. Object.
1. subject to this Royal Decree is the creation of an interministerial College under the name of technical Committee for the implementation of the programme of support to the world meeting in the star 2017 (hereinafter Commission technique EME 2017), which will be integrated with the Undersecretary of the Ministry of industry, energy and tourism.
2. the duration of the program in support of the «world meeting in the star 2017» will be on January 1, 2015 to 31 December 2017.
Article 2. Powers of the Commission technique EME 2017.
1. Commission technique EME 2017 will be responsible for the implementation of the support programme consisting of the determination and approval of the objectives, plans and programs of specific activities of the «world meeting in the 2017 star», follow-up and control of these proceedings, and certification of the adequacy of expenditures to objectives and plans in the event of exceptional public interest «World meeting in the 2017 star».
2. them acts and activities derived of the execution of the program «find world in them star 2017» is will be attending to criteria of austerity, and applying the principles of economy, efficiency and effectiveness.
Article 3. Composition.
1. Commission technical EME 2017 will be integrated by ten vocal, one of which will be its President: the holder of the Undersecretary of industry, energy and tourism, the Director of the Institute of tourism of Spain (Turespaña), the Director of the Foundation School of organization Industrial, a representative of the Ministry of promotion, that will be appointed by the person holder of the Undersecretary of said Ministry and a representative of the Ministry of Hacienda and administrations public to be appointed by the titular person of the Undersecretary of the Ministry. In addition, they will form part of the College, the Director of the Instituto de Astrofísica de Canarias, the President of the Canaria Confederation of entrepreneurs, and the Presidents of the Councils of La Palma, Tenerife and El Hierro.
2. the President of the Commission technique EME 2017 will be the owner of the Undersecretary of industry, energy and tourism. In case of absence, vacancy or illness, the President will be replaced by the Director of the Institute of tourism of Spain.
3. the alternate members of the Committee technical EME 2017 shall be designated by the same bodies responsible for the appointment of holders.
4 shall act as Secretary of the College, with voice and vote, the Director of the Fundación Escuela de Organización Industrial.
Article 4. Operation.
1. the operation of the EME 2017 technical Commission is suit provisions of chapter II of title II of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure.
(2. the issuance of the certificates referred to in article 27.2. b) of law 49/2002, of 23 December, tax regime of non-profit entities and tax incentives to sponsorship, will require the vote of the representative of the Ministry of finance and public administration in any case.
Article 5. Procedure for the obtaining of certifications.
(1. to obtain the certificates referred to in article 27.2. b) of law 49/2002, of 23 December, the interested parties must submit a request addressed to the College, on the models provided.
2. the application may be submitted in the form and places referred to in article 38.4 of law 30/1992, of November 26, as well as by electronic means, in accordance with the provisions of law 11/2007, of 22 June, electronic access of citizens to public services, in the direction of access to the electronic registry of the Ministry of industry , Energy and tourism: https://sede.minetur.gob.es/es-ES/Paginas/principal.aspx.
3. the deadline for the submission of requests ends 15 days after completion of the event.
4. the maximum period in which certifications by the College must be notified shall be two months from the date on which the request became entry in the register of the competent body to resolve.
5. the computation of said term is suspended when is required to the interested that complete the documentation presented, by the time that mediate between the notification of the requirement and the presentation of the documentation required.
6. elapsed the term to is concerns the paragraph 4 without the interested has received requirement or notification administrative about its application, is means fulfilled the requirement of it certification, can the interested request of it administration tax the recognition prior of the benefit fiscal providing a copy sealed of the request.
The resolution will be issued by the College.
7. the certification, or the resolution to revoke it, will be issued by the College will exhaust the administrative and contentious-administrative appeal, without prejudice to the optional replacement appeal, in accordance with articles 116 and 117 of the law 30/1992, of November 26, may be brought against it.
Article 6. Dissolution of the Commission technical EME 2017.
A time approved the operations of liquidation, the organ collegiate approve its dissolution, that is shall be in the term maximum of six months from the completion of the program of support to the event of exceptional interest public «find world in them star 2017», and in all case, the 30 of June of 2018.
First additional provision. Delimitation of functions between the Foundation of school of organization Industrial and the Commission technical EME 2017 in connection with the program «meeting world in the star 2017».
School of Industrial Organization, public Foundation 1. State attached to the Undersecretary of the Ministry of industry, energy and tourism, will be in charge of the preparation of the programme of activities and actions that will be adopted by the College, and of the material preparation of acts and activities arising from the implementation of the programme, assuming the status of recipient of the donations that are made for the implementation of the programme of support for the event of exceptional interest public and also assuming potential losses that may arise from its liquidation, no corresponding obligation to this character to public administrations.
2. the Escuela de Organización Industrial Foundation will be the holder of the right of ownership over the words, graphics or mixed distinctive signs that identify this event of exceptional public interest. The College shall establish a brand application manual for use in the advertising field by third parties who are conferred the right of use in order to promote and disseminate the event.
3. in them performances made by the Foundation School of organization Industrial, in which is carry to out advertising of the event, include, in addition to the his, them logos of them departments ministerial and of them Councils participating in the organ collegiate, in equality of conditions.
4. is attributed to the Fundación Escuela de Organización Industrial economic management of the «World encounter in the 2017 Star» programme. The accounting of the Foundation will reflect of form differential them different expenses and income derived of the event.
5. the Escuela de Organización Industrial Foundation, once finished performances of the «World encounter in the 2017 Star» programme, shall submit to the approval of the College an economic report that will contain a full account earned revenues, executed expenditures carried out actions and issued audit reports corresponding to the period from the entry into force of this Royal Decree until completion of the program.
6. the College may not be dissolved until it has not fulfilled all the obligations imposed on him by law 49/2002, of 23 December and the regulation for the application of the tax authorities and tax incentives to patronage, approved by the Royal Decree 1270 / 2003 of 10 October.
7 approved the economic report of the Fundación Escuela de Organización Industrial, the College will approve the proposed settlement, which will be presented by the Secretary of the College.
Provision additional second. No increase in public spending.
Created organ does not involve any increase in public spending or its members shall receive diets for the exercise of its functions. Both its creation and its operation will be treated with the ordinary personal, technical and budgetary resources allocated to the Fundación Escuela de Organización Industrial. The Foundation not may justify a request of increase of their media personal, technical and budgetary protecting is in the realization of its work of Manager economic of the program of support to the «find world in them star 2017».
Available end first. Enabling the development and execution.
It enables the Minister of industry, energy and tourism to, in the scope of their powers, adopt the provisions and carry out the actions that are necessary for the development and execution of this Royal Decree.
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 17, 2015.
The Minister of industry, energy and tourism, JOSE MANUEL SORIA LOPEZ
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