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Order Ssi/575/2015, Of 26 March, Which Determines The Regulatory Basis For The Provision Of Subsidies To Associations Of Consumers And Users Of State-Level, Designed To Promote Associationism Of Consumption And The Realization...

Original Language Title: Orden SSI/575/2015, de 26 de marzo, por la que se establecen las bases reguladoras para la concesión de subvenciones a asociaciones de consumidores y usuarios de ámbito estatal, destinadas a promover el asociacionismo de consumo y a la realización ...

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The Spanish Constitution, in its article 51, establishes that the public authorities will guarantee the defense of consumers and users, protecting, through effective procedures, security, health and legitimate interests They will promote the information and education of consumers and users, encourage their organizations and listen to them on the issues that may affect those, in the terms that the law establishes.

Thus, as the guiding principle of social and economic policy, the duty of public authorities to promote consumer and user associations is enshrined. In these terms, Article 37.2 of the recast text of the General Law for the Defense of Consumers and Users and other complementary laws, approved by Royal Legislative Decree 1/2007 of 16 November, enshrines the right of consumer and user associations, to receive aid and public subsidies, in terms that are legally and regulatively established.

This constitutional mandate, unique in having no equivalent in relation to other types of associations, has been demanded by the need for strong consumer organizations, with wide social implementation, to exist on the market. and with highly qualified personnel, enabling them to perform the social function they have attributed, representing and defending the general interests of consumers and users, and the task of rebalancing the position of inferiority in which find the consumers.

Consequently, the promotion of these organizations cannot be limited to the provision of economic support for the implementation of specific programmes, but requires that it be economically helped to strengthen them, ensuring that have sufficiently consolidated structures to enable them to carry out effectively the functions of representation, both of the partners and, above all, of the general interests of consumers and users, and to develop active policies which, in their representation, enable their interests to be account for business and business organisations, public authorities and the social media.

The uniqueness of consumer associations, in the face of other types of social organizations, is recognized in the Organic Law 1/2002, of March 22, regulating the Law of Association.

The recast text of the General Law for the Defense of Consumers and Users and other complementary laws, includes in its title II the regulation of consumer and user associations, establishing a strict regime The legal basis is to preserve its independence for the sake of better protection of the general interests of consumers and users.

In this sense, the normative text articulates, on the one hand, a whole series of prohibitions related to the sources of financing of the associations as well as their possible relations with natural or legal persons and, (a) transparency by the obligation to deposit the signed agreements or agreements and their annual accounts, which have been drawn up and approved in accordance with the applicable rules.

Thus, the law prohibits these organizations from perceiving economic aid from companies, or groups of companies, and imposes additional transparency obligations on them for the perception of any type of economic aid, including non-profit organisations.

The legally imposed restrictions on the collection of resources reinforces the requirement that public authorities should contribute to the financing of the general activity of consumer and consumer associations in the representation and defence of these.

In this context, it is up to the Ministry of Health, Social Services and Equality through the Spanish Agency for Consumption, Food Security and Nutrition, in the field of the General Administration of the State, the design and implementation of grants to contribute to the achievement of the objectives set out above.

This is why a maximum of 50 per 100 of the public resources allocated to aid and grants for the financing of the general activity developed by consumer and user organisations is envisaged in this standard. more representative State-level, in the exercise of its functions of representation and defence of the general interests of consumers and users, in order to ensure their active participation in the various bodies, bodies or bodies entities, public or private, of a state or supranational level, in which they must be In order to ensure that they can continue to carry out their functions of information and advice to consumers and users and, where appropriate, to pursue actions in the defence of general interests, The Commission has also proposed that the Commission should be able to take the necessary steps to ensure that it is able to take the necessary steps to ensure that it is able to carry out the necessary measures. that they are legally mandated.

Economic support is also needed for the implementation of specific programmes aimed at developing concrete actions for information, defence and protection of health, safety and rights and legitimate rights. the economic interests of consumers and users, in order to complement the consumer protection policy in those specific areas where market developments require specific interventions. A minimum of 50 per 100 of the budget appropriations for the financing of such specific programmes is therefore allocated.

Aware that organisations that lack the status of more representative also contribute effectively to the protection of consumers and users through the development of rigorous specific programmes, the standard enables the participation of all state-level organizations registered in the State Register of Consumer Associations to these programs.

Royal Decree 19/2014, of 17 January, by which the autonomous bodies Instituto Nacional del Consumo and the Spanish Agency for Food Safety and Nutrition are recast in a new autonomous agency called the Agency Spanish Consumer, Food Safety and Nutrition and approves its status, makes it necessary to adapt the SSI/949/2013 Order, of 27 May, establishing the regulatory bases for the grant of grants to associations of consumers and users at the state level, aimed at promoting consumer associations and the carrying out information, defence and consumer protection activities to the new organic structure of the Spanish Agency for Consumption, Food Safety and Nutrition. The procedure should also be used to make the necessary adjustments in the legal regulation to the reality and objective circumstances of the consumer association movement.

This order is issued in accordance with the provisions of Article 17 of Law 38/2003 of 17 November, General Grant.

In the processing of this provision have issued a mandatory report on the State's Attorney in the Department and the Delegated Intervention of the General Intervention of the State Administration in the Spanish Consumer Agency, Food Security and Nutrition.

In its virtue, with the prior approval of the Minister of Finance and Public Administrations, I have:

Article 1. Purpose, procedure and purpose of the grants.

1. This order establishes the regulatory bases for the subsidies that the Spanish Agency for Consumption, Food Security and Nutrition grants to the associations and cooperatives of consumers and users of the state.

2. These grants will have as their object:

(a) The promotion of the associations of consumers and users of the State within which they are legally more representative, in order to ensure the exercise of the functions of institutional representation and defence of the general interests of consumers and users, through collaboration in their maintenance and normal operation.

(b) Specific programmes developed by organisations at the State level which aim to carry out specific actions for the information, defence and protection of the legitimate rights and interests of the consumers and users.

The successive calls for grants will set priorities for the specific programmes to be supported.

3. The procedure for granting the grants shall be carried out under competitive competition, in accordance with Articles 22.1 and 23.2 of Law 38/2003 of 17 November, General of Grants.

Article 2. Financial resources and distribution of budget appropriations.

1. Provided that there is budgetary availability, the Spanish Agency for Consumption, Food Safety and Nutrition will hold an annual call for grants from the budget heading of the General Budget of the European Union. Status.

2. Projects, programmes or activities shall be implemented in the budgetary year of their award, irrespective of the provisions of Article 18 of these bases in relation to the justification.

3. The budgetary appropriations provided for each financial year shall be distributed as follows:

(a) Up to a maximum of 50 per 100 of the total amount of the credit shall be used for the financing of the promotion programmes provided for in Article 1.2.a).

(b) At least 50 per 100 of the total amount of the credit shall be allocated to the implementation of specific programmes provided for in Article 1.2.b).

4. The holder of the Executive Directorate of the Spanish Agency for Consumer Affairs, Food Safety and Nutrition may agree that the budgetary allocation for the financing of the programmes referred to in Article 1.2.b) shall, in the case of the allocated credit would not have been exhausted among the organisations involved in this modality, the promotion programmes provided for in Article 1.2.a) of this order should be allocated.

5. The amount of the subsidy for each of the individual programmes concerned, irrespective of whether they belong to paragraph (a) or (b) of Article 1.2, shall not exceed 80% of the cost of the programme.

Article 3. Beneficiaries.

1. In accordance with the provisions of Article 11 of Law 38/2003 of 17 November, they may be beneficiaries of the subsidies regulated in this order, the Associations, Federations, Confederations, Unions and Cooperatives of consumers and users. of State-level registered in the State Register of Associations of Consumers, in which none of the impeded circumstances provided for in Article 13 of Law 38/2003 of 17 November.

2. Of the grants provided for in Article 1.2.a), the associations which, in addition to the requirements laid down in the preceding paragraph, may be more representative, may be the beneficiaries, as provided for in Article 38 (1) of the Royal Treaty. Legislative Decree 1/2007, of 16 November, approving the recast text of the General Law for the Defense of Consumers and Users and other complementary laws, and their regulatory standards for development.

As long as the regulatory development provided for in Article 33.2 of the recast of the General Law for the Defense of Consumers and Users and other complementary laws, approved by Royal Legislative Decree, is not applicable. 1/2007, of 16 November, will apply to the beneficiary entities as follows:

a) Credit a minimum number of 10,000 individual partners.

b) Having territorial deployment in at least five autonomous communities.

c) To have representation in the consultative and institutional bodies of the associations of consumers and users of regional or state level.

(d) Consumer and user associations or associations that compete for grants will be obliged to collaborate, throughout the grant award procedure, by providing information and documentation. complementary to them as required by the Spanish Agency for Consumption, Food Security and Nutrition, as well as to the fulfilment of the obligations listed in Article 14 of Law 38/2003 of 17 November.

3. The accreditation of the required requirements shall be carried out as follows:

(a) Certification issued by the legal representative of the requesting entity of the number of individual members accompanied by testimony issued by public or public official with the capacity to give public faith or any other mechanism to obtain certainty of the quantity of certified partners.

b) Territorial implementation, through the certification of the legal representative of the entity indicating the distribution of its partners and delegations or headquarters, according to autonomous communities and provinces, indicating the direction of those, telephone number, e-mail, if any, and the time of care for consumers and users.

c) Certification of the persons responsible for the various Consumer Councils or equivalent bodies in the Autonomous Communities and local corporations in which the association or the organizations have a presence integrated into it.

Article 4. Call.

1. The annual call for grants to be drawn up pursuant to Article 23 of the Directive shall be drawn up by a decision of the person who holds the Executive Directorate of the Spanish Agency for Consumption, Food Safety and Nutrition. Law 38/2003, dated November 17.

2. The successive calls shall determine the budgetary appropriations to which the corresponding grants are to be charged and shall contain the priority actions to be financed, requirements and requirements, and may determine the maximum ceilings for grants to be awarded on the basis of the nature and characteristics of the actions to be undertaken as well as by the applicant entities.

Article 5. Form and deadline for submission of applications.

1. Once the call has been published, the interested parties wishing to apply for the grant will have to submit the corresponding application in the standard model shown in the call resolution, together with the other documentation required in in the General Register of the Spanish Agency for Consumption, Food Safety and Nutrition, Calle Príncipe de Vergara, 54, 28071 Madrid, or in any of the places set out in Article 38.4 of Law 30/1992 of 26 November 1992, Legal status of public administrations and the common administrative procedure.

The interested parties may submit the application in accordance with the terms of Law 11/2007 of June 22, of electronic access of citizens to Public Services.

2. The time limit for the submission of applications shall be that determined by the relevant call, which may not exceed one month from the day following that of its publication in the Official Gazette of the State.

3. The call may allow for the replacement of the presentation of certain documents by a responsible declaration of the applicant in those cases where, due to the excessive volume of documentation requested, the difficulty of his/her obtaining or other similar reasons, is justified. Such a possibility shall not apply to the presentation of the supporting documentation of the requirements laid down to obtain the status of beneficiaries.

In this case, the instructor, prior to making the proposal for the grant of the grant, must require the presentation of the documentation that accredits the reality of the data contained in the This declaration shall not exceed 10 days.

Article 6. Procedure instruction.

1. The Subdirectorate General of Arbitration and Consumer Rights of the Spanish Agency for Consumption, Food Safety and Nutrition shall be the competent authority for the instruction of the procedure, in the terms provided for in Article 24 of Law 38/2003, 17 November, being able to carry out as many actions as it deems necessary for the determination, knowledge and verification of the data under which the motion for a resolution should be formulated.

2. A pre-assessment phase is established in which compliance with the conditions imposed to acquire the status of beneficiary will be verified. In any event, such a stage may only affect those requirements whose concurrence does not require any assessment.

Article 7. Assessment of applications and proposal for a concession.

1. For the evaluation of the applications, a Valuation Commission shall be established, attached to the Spanish Agency for Consumption, Food Security and Nutrition and integrated by the following members:

(a) President: The head of the General Secretariat for Coordination, Quality and Cooperation in Consumer Affairs of the Spanish Agency for Consumption, Food Security and Nutrition.

(b) Vocals: The titular person of the Subdirectorate General of Arbitration and Consumer Rights, an official of the General Secretariat of the Spanish Agency for Consumption, Food Security and Nutrition with a level of no less than chief area and a representative of the State Attorney in the Department.

c) Secretary: An official of the Association Area of the General Subdirectorate of Arbitration and Consumer Rights, who will act with voice but without a vote.

2. As expressly provided for in these bases, the functioning of the Valuation Commission shall be governed by the provisions of Chapter II of Title II of Law No 30/1992 of 26 November 1992.

3. After examination of the applications submitted, the Valuation Commission shall issue a report specifying the outcome of the assessment, expressing the relationship of the applicant entities for which the grant is proposed. amount and the projects funded.

4. The instructor, in the light of the dossier and of the report of the collegiate body, shall make the proposal for a provisional, duly substantiated, decision to be notified to the persons concerned in the form set out in the call and shall be granted. a period of 10 days for the submission of claims and reformulation of the applications, if so decided by the Valuation Commission, in accordance with Article 27 of Law 38/2003 of 17 November.

It will be possible to dispense with the hearing procedure, when they do not appear in the procedure, nor are they taken into account other facts and other allegations and evidence that the interested parties have given them. In this case, the proposed resolution will have the ultimate character.

5. In the light of the arguments put forward, the proposal for a final decision, which must contain the applicant or the applicant's list of applicants for the award of grants, and the amount, specifying their assessment and the valuation criteria followed for the distribution of funds.

6. The proposed final resolution shall be notified to the entities which have been proposed as beneficiaries in the training phase, so that within 10 days of notification of the decision, they shall communicate their acceptance.

7. The assessment report referred to in paragraph 3 shall not be required to contain a ranking order between the applications submitted which meet the requirements laid down, where the budgetary credit entered in the convocation was sufficient to cater for all of them.

Article 8. Resolution.

1. The decision to grant or refuse the grants requested shall be the responsibility of the head of the Executive Directorate of the Spanish Agency for Consumer Affairs, Food Safety and Nutrition, subject to the audit of the file, It shall refer to the criteria for the assessment of applications, determine the beneficiaries and the amount of aid, and indicate the system of resources to be used. The resolution will contain a generalized rejection of all other requests.

2. The resolution shall be delivered and shall notify each beneficiary within the maximum period of six months. The time limit shall be computed from the publication of the corresponding notice, as provided for in Articles 25.4 and 26 of Law 38/2003 of 17 November. Exceptionally, an extension of the maximum time limit for resolution and notification may be agreed, in the terms and limitations set out in Article 42.6 of Law No 30/1992 of 26 November 1992, with the said agreement being communicated to the applicant entities.

3. The decision shall be notified to the persons concerned in accordance with Articles 58 and 59 of Law No 30/1992 of 26 November and shall be published in the "Official Gazette of the State", in accordance with Article 30 of the General Law of the Grants, approved by Royal Decree 887/2006, dated 21 July.

The interim and final draft resolutions do not create any right in favour of the beneficiary, until the granting resolution has been notified.

4. The budgets of the programmes, activities or actions to be carried out by the beneficiary, in accordance with the resolution, shall be binding in the terms set out in Article 17 (3) and (4) of this order.

5. The grant of a grant under this order does not entail any obligation on the part of the Spanish Agency for Consumption, Food Safety and Nutrition to award grants in the following financial years for programmes. similar.

6. The expiry of the maximum period without having been notified of the legitimate decision to the persons concerned to understand the application for grant of the grant for administrative silence.

7. In the case of decisions given by the head of the Executive Board of the Spanish Agency for Consumption, Food Safety and Nutrition, an appeal may be brought before the person holding the Presidency of the said Agency in the a period of one month from the day following that of its publication, in accordance with the provisions of Law No 30/1992 of 26 November 1992 and the Statute of the Spanish Agency for Consumption, Food Safety and Nutrition adopted by Royal Decree 19/2014, dated January 17.

Article 9. Advertising of the grant by the beneficiary.

1. The scheme of advertising of the grants awarded shall be that laid down in Article 18 of Law 38/2003 of 17 November.

2. The beneficiaries of the grant will be obliged to reflect on the graphic manifestations of all projects, programmes and activities supported by the Spanish Agency for Consumption, Food Safety and Nutrition, corresponding to the Article 1.2.b), the indication that " the present project has been supported by the Ministry of Health, Social Services and Equality/Spanish Agency for Consumption, Food Security and Nutrition, with its content exclusively responsible for the beneficiary organisation ".

Article 10. Objective criteria for the award of grants.

1. Grant applications shall be assessed on the basis of the following objective criteria:

(a) Opening hours and staffing of the registered office for the attention of the public, up to a maximum of 20 points, distributed as follows:

1. Opening hours, computed in weekly hours, up to 10 points.

2. Number of staff, no. of workers to the public at the disposal of the entity, up to 10 points.

b) Presence in consumer representation and consultation bodies, at the state and regional level, up to a maximum of 7.5 points.

c) Participation in the Arbitration System of Consumption, up to a maximum of 7.5 points.

d) Exercise of judicial actions in defense of the interests of consumers and users during the previous financial year, accompanied by the order of admission to processing, up to a maximum of 15 points.

e) Volume of consumer inquiries and complaints managed by the competent authority in the preceding financial year, up to a maximum of 7.5 points.

f) The organization's increased contribution to the funding of the program for which a grant is requested, up to a maximum of 15 points.

g) Realization of joint projects between two or more consumer organizations, will be scored up to a maximum of 15 points.

h) Collaboration with other administrations and public sector entities in the implementation of the program that does not contribute to cash input from those, up to a maximum of 12.5 points.

2. For the determination of the scores, for each of the assessment criteria, the maximum score will be awarded to that concurrent entity that accredits the highest number of merits, distributing the rest of the score in a way proportional.

Article 11. Eligible expenditure.

1. In accordance with Article 31 of Law 38/2003 of 17 November, eligible expenditure is considered to be effectively incurred and paid up to 31 December of the corresponding financial year.

Without prejudice to the foregoing and in the light of their special characteristics, the expenditure on the Income Tax of the Physical Persons and Social Insurance for the month of December is considered eligible. although they have not been made effective in the financial year.

2. The programmes for the promotion of consumer and user associations provided for in Article 1.2.a) shall cover the costs of maintenance and normal operation of the applicant entity during the financial year relating to:

(a) Leases of the headquarters and their corresponding fees (account 621).

b) Repair and preservation of headquarters (account 622).

c) Supplies of the headquarters (account 628).

(d) Other services (account 629). This account may be charged to the fees paid to international organisations engaged in the protection of consumers.

e) salaries and salaries of the staff of the organisation (account 640), including the costs of the Social Security in charge of the institution (account 642).

Only the financial costs of the staff of the organisation may be charged, the person who is employed by the beneficiary institution with a duration at least six months within each financial year concerned and given the high in Social Security.

The remuneration of the staff responsible for the grant shall be limited by the amounts that are determined for each financial year in the call resolution.

3. In the specific programmes provided for in Article 1.2.b), expenditure directly linked to the implementation of the subsidised programme shall be financed provided that they comply with the provisions of paragraph 1 of this Article.

The costs incurred in terms of staff remuneration (account 640) are limited in the amounts that for each financial year are determined by the call resolution.

4. Only those specific programmes under Article 1 (1) (b) shall be financed from the general operating costs charged for the direct execution of those programmes in those organisations which do not qualify for the aid provided for in the Article 1.2.a).

5. Those costs incurred in the form of subsistence allowances and travel expenses solely in relation to the actions referred to in Article 1.2.b) of this order may be the subject of a grant, at most, in the amounts fixed for Group 2 by the Royal Decree 462/2002 of 24 May, on compensation for service reason.

The justification for the same must be done in the way that the call is provided.

6. The external costs may be financed in the cases and with the conditions laid down in Article 29 of Law 38/2003 of 17 November.

In no case will the expenses outside the organization be financed in the cases provided for in the seventh paragraph of Article 29 of Law 38/2003 of 17 November, and in Article 68 (2) of the Law General of Grants, nor may they be higher than the market value.

Article 12. Modification of the resolution.

1. Any alteration of the conditions taken into account for the grant of the grant and the concurrent collection of subsidies granted by other public or private public or private authorities of the European Union or of bodies International law may result in the modification of the grant resolution, as provided for in Article 19.4 of Law 38/2003 of 17 November and in Article 64 of the General Law on Grants.

2. In the same way, if, during the implementation of the activity or of the subsidised programme, there is no change in the circumstances, the instructor must be notified as soon as possible and, in any event, sufficient prior to the completion of the program execution, to assess whether or not there is any alteration of the circumstances taken into account in the resolution.

3. This communication will contain, in the most detail, the changes to the budget headings; how these changes affect the activities initially envisaged in the programme, and how they affect the aims initially intended to be met with the subsidised programme.

4. According to the content of this communication and the additional documentation which, if necessary, the Commission of Valuation will request, the Commission will draw up the proposal for a resolution on the proposed amendment, which will be raised to the head of the Directorate-General for Executive of the Spanish Agency for Consumption, Food Security and Nutrition.

5. In the event that the holder of the Executive Directorate of the Spanish Agency for Consumption, Food Safety and Nutrition agrees to the amendment, the grant shall be deemed to be granted under the conditions set out in the the new resolution.

6. On the expiry of the maximum period laid down and no express decision has been given, the application shall be deemed to be deemed to have been applied, in accordance with the provisions of Article 42.3 and 43.2 of Law No 30/1992 of 26 November 1992, and without prejudice to the obligation to issue confirmatory express resolution.

7. Where the amendment concerns the implementation of the subsidised programme without affecting the conditions and requirements taken into account in the award, the analysis and authorisation shall, where appropriate, be the responsibility of the instructor, information and documentation of the required applicant on the proposed modification.

Article 13. Compatibility with other grants.

1. The subsidy granted by other public authorities or public or private authorities of the European Union or international bodies shall be compatible with those governing that order, provided that they do not exceed 100 per 100. of the total cost of the subsidised activity. In the event that 100 per 100 is exceeded, the subsidy granted by the Spanish Agency for Consumption, Food Security and Nutrition should be reduced.

2. The applicant shall declare the aid which it has obtained or requested for the same action, both at the beginning of the procedure and at any time when the grant of such aid or grant is notified, and shall accept any minor applicable for compliance with the provisions of the preceding paragraph.

Article 14. Outsourcing and external execution of the funded activity.

1. The beneficiary may subcontract, after authorisation from the granting authority, up to a percentage not exceeding 25 per 100 of the cost of the projects supported (including Value Added Tax), as referred to in Article 1.2.b), adding the prices of all subcontracts for each program.

2. Without prejudice to Article 29 (3) of Law 38/2003 of 17 November, the externally contracted services exceeding the amount to be fixed by the call for a decision shall require the submission of three detailed tenders, unless the special characteristics of the contracted service do not exist on the market sufficient number of entities providing it, and the offer offering a better quality/price ratio should be chosen and, finally, a contract will be concluded, provided that the amount of the activity exceeds the amount to be fixed by the call resolution or, where, without exceeding this amount, the instructor understands that the written formalisation of the procurement is necessary and informs the beneficiary entity in the concession.

3. In this regard, as provided for in Article 29.4 of Law 38/2003 of 17 November, the division of contracts or activities to be carried out in order to avoid compliance with the provisions of this article is prohibited.

4. For the purposes of this rule, external enforcement shall be understood to be the responsibility of the beneficiary institution where it has no means of its own for the development of the activity itself, and must in any event respect the provisions of paragraph 2. of this article.

Article 15. Payment of grants.

1. The grant of the grant awarded shall be made by bank transfer in a single payment, in compliance with the required audit procedures.

2. The payment of the grant shall not be made as long as the beneficiary is not current in the performance of his or her tax obligations and in the face of social security or is liable for repayment.

Article 16. Responsibility and sanctioning regime.

The beneficiary entities are subject to the responsibility and sanctioning regime that on administrative sanctions and violations of grants establishes Title IV of the General Law on Grants, and the established in Title IV of the General Grant Law Regulation.

Article 17. Justification for the grant.

1. The beneficiary must be justified, before the Spanish Agency for Consumption, Food Safety and Nutrition, of the fulfilment of the conditions imposed, of the achievement of the objectives of the grant and of the effective realization of the expenditure within the time limit to be determined by the call resolution.

2. If the time limit for the justification has expired, the entity has not submitted the relevant documents, it shall be subject to a request for its contribution within the period of 15 days that is not extended as determined by Article 70.3 of the Law Regulation. General of Grants. In the absence of such a requirement, the justification shall be deemed to be unfulfilled, with the consequences provided for in Article 37 of Law 38/2003 of 17 November.

3. The budget of the programmes shall be binding, both in their size and in their structure, and in the amounts allocated in the accounts (three digits) of each accounting group in the detail in which they appear in the applications submitted by the Commission. the beneficiaries, without prejudice to the fact that they may suffer deviations of up to 10 per 100, and may compensate for these deviations between them, in accordance with the above limit.

4. If the total expenditure actually incurred in the development of each programme is less than the grant awarded, it will be reduced, and the subsidy cannot exceed the expenditure incurred, so that, if necessary, the difference will be reintegrated into the Treasury. Public. On the other hand, if the expenditure of the programme is higher than the subsidy granted, the expenditure in excess of the budget shall not be made available for the purpose of the grant.

5. The supporting account for each of the supported programmes shall, as a general rule, contain the following documentation as provided for in Article 72 of the General Grant Law Regulation:

(a) A statement of reasons for the fulfilment of the conditions imposed in the grant of the grant, in electronic form, with an indication of the activities carried out and the results obtained as well as those other aspects to be determined by the call resolution.

b) An economic memory supporting the cost of the activities carried out, which shall contain:

1. The summary of expenses incurred, in accordance with the model approved in the call resolution.

2. º A classified relationship in the order foreseen in the resolution of the call for the expenses of the activity, with identification of the creditor and of the document, its amount, date of issue and, date of payment. Deviations from the budget approved in the granting resolution or in its amendments shall also be indicated.

3. The invoices or documents of equivalent probative value in the commercial legal traffic that must comply with the Royal Decree 1619/2012, of 30 November, for which it approves the regulation for which the billing obligations, or other documents with administrative effectiveness incorporated in the relationship referred to in the preceding paragraph and, where applicable, the supporting documentation of the payment.

The documentation justifying the expenditure incurred shall be submitted for each of the programmes supported, with two volumes: one containing the original invoices or supporting documents, numbered and ordered by each sub-group. and an accounting account of the budget and independent for each project supported, which, once checked, shall be returned to the institution, after stamping of a stamp stating that it has been subsidized by the Spanish Agency of Consumption, Food Safety and Nutrition and other, containing copy or photocopy of the previous invoices or supporting documents, with the same order and numbering.

4. A detailed relationship of other income or subsidies that have financed the activity supported with an indication of the amount and its provenance.

5. The three budgets and, where applicable, the contract, in application of the provisions of Article 14.2 of these bases.

6. º. In your case, the letter of payment of repayment in the case of remaining unapplied as well as of the interest derived from them.

7. º The additional requirements required in successive calls.

Article 18. Drawback and graduation of the breaches of the conditions imposed.

1. The recovery of the amounts received and the requirement of interest for late payment calculated in accordance with Article 38 of Law 38/2003 of 17 November of 17 November from the date of payment of the subsidy to the date on which the origin of the drawback, in the following cases:

a) Obtaining the grant by distorting the conditions required for it and concealing those that would have prevented it.

(b) Total or partial non-compliance with the objective or activity underlying the grant of the grant.

(c) Failure to comply with the obligation of insufficient justification or justification, in the terms established in this order and in Article 30 of Law 38/2003, of 17 November.

(d) Failure to comply with the obligations imposed on the beneficiaries in connection with the grant of the grant, in accordance with Article 18 of Law 38/2003 of 17 November.

e) Resistance, excuse, obstruction or refusal of the beneficiary to the actions of verification and financial control established in Articles 14 and 15 of Law 38/2003 of 17 November, as well as the non-compliance of the accounting, registration or document retention obligations, in the sense laid down in Article 37.1.e) of Law 38/2003 of 17 November.

(f) In the other cases provided for in Law 38/2003 of 17 November which are applicable.

2. The drawback procedure shall be in accordance with Chapter II of Title II of Law 38/2003 of 17 November and Title III of the General Grant Law Regulation.

3. Compliance by the beneficiary shall be understood to be significantly approximated to total compliance when the amounts to be justified in any of the cases referred to in paragraph 1 of this Article do not exceed EUR 1,000. Not less than 0,75% of the cost of the programme and a performance of the beneficiary can be demonstrated unequivocally to the satisfaction of the commitments acquired.

4. Where the voluntary return occurs, interest on late payment shall be calculated in accordance with the provisions of Article 38 of Law 38/2003 of 17 November and up to the time when the entity's effective return occurred. beneficiary.

Article 19. Control.

For an adequate control of public expenditure, the beneficiary of the grant shall be subject to the actions of verification to be carried out by the granting Agency, and to those of financial control corresponding to the intervention General of the General Administration of the State, in relation to the grants and aids granted, as well as to the actions of verification provided for in the legislation of the Court of Auditors.

Financial control and the review of acts resulting from the application of this order shall be subject to the provisions of Law 38/2003 of 17 November.

Furthermore, the failure by the contracting entities to comply with the conditions for granting the grant constitutes an administrative infringement in the cases covered by Chapter I of Title IV of the Law 38/2003, dated November 17.

Article 20. Legal regime.

For all those extremes not foreseen in this order will be applicable Law 38/2003, of November 17, General of Grants, and the Regulation of the General Law of Grants, approved by Royal Decree 887/2006, of 21 of In July, the Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure and any other normative provision which by its nature could be applicable.

Additional disposition first. Advertisement of the call.

As of 1 January 2016, the calls to be issued will be the subject of advertising through the National Grant Database, through which an extract of the call will be published in the "Official Journal of the European Union". Status ".

Additional provision second. No increase in public spending.

The measures included in this rule may not result in an increase in appropriations or remuneration or other personnel costs.

Single repeal provision. Regulatory repeal.

As many provisions of the same or lower rank are repealed, this order, and in particular Order SSI/949/2013 of 27 May, laying down the regulatory basis for the granting of subsidies to the associations of consumers and users of state-wide scope to promote consumer associations and to carry out information, defence and consumer protection activities.

Final disposition first. Competence title.

This order is issued under the terms of Article 149.1.13. and 18. of the Constitution which attribute to the State the powers to lay the foundations and coordination of the general planning of economic activity and the bases of the the legal status of public administrations, respectively.

Final disposition second. Entry into force.

This order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, March 26, 2015. -Minister of Health, Social Services and Equality, Alfonso Alonso Aranegui.