Article 29 of Law 15/2012, of December 27, of fiscal measures for energy sustainability, proceeded to the modification of the recast text of the Water Law, approved by Royal Legislative Decree 1/2001, of 20 July, by the incorporation of an Article 112a in Title IV which regulates the economic and financial system of the use of the public hydraulic domain, whereby a new fee is established for the public domain goods described in the Article 2 (a) of the same law when its use is the production of hydroelectric power.

The objective of Law 15/2012, of December 27, is to harmonize our tax system with a more efficient and respectful use of the environment and sustainability, values that inspire a reform of taxation, and as such in line with the basic principles governing the European Union's fiscal, energy and environmental policy. To this end, three new taxes are incorporated, the tax rates established for natural gas and coal used in the production of electrical energy are modified and the charge for the use of inland waters is created for the the production of electrical energy, inserted in the aforementioned article 112a of the recast text of the Water Act.

Since the adoption of Directive 2000 /60/EC of the European Parliament and of the Council of 23 October 2000 establishing a Community framework in the field of water policy, the purpose of which is to transpose Law 62/2003, of 30 December, of fiscal, administrative and social measures, amending, among other things, the financial system of the financial system of water, the principle of recovery of the costs of the related services is introduced with the management of the waters in our order. In this sense, it is available by the insertion of Article 111a of the recast text of the Water Act, which the competent public administrations, by virtue of the principle of recovery of costs and taking into account economic projections long term, they will establish the appropriate mechanisms to pass on the costs of water management related services, including environmental and resource costs, in the different end users. On the one hand, 2% of the proceeds in each Hydrographic Confederation will be designed to meet the needs of protection and improvement that in each case will be identified as priorities by the basin agency. In addition, 98% of the amounts collected by this licence fee, prior to its entry into the public treasury, will also be allocated to the protection of the public hydraulic domain.

Currently, the overall quality of Spanish continental waters makes its protection necessary in order to safeguard one of the natural resources essential for any human activity and necessary for the development of the society. In this respect, policies for the protection of the public hydraulic domain should be strengthened. To this end, it is necessary to obtain resources that must be provided by those who obtain a benefit from their private use or special use by enabling the production of electrical energy in hydroelectric plants.

Consequently, together with the four water-related levies provided for in the recast of the Water Act in Articles 112 to 114: the charge for the use of public domain goods, the charge for the control of discharges, taxes on discharges into the public hydraulic domain, the regulatory fee which taxes the particular benefit obtained by State-made regulatory works and the tariff for the use of water which taxes the particular benefits obtained by works of the State other than those of regulation; it was incorporated by the mentioned Law 15/2012, of 27 of December, the charge for the use of the continental waters for the production of electrical energy, being its development the object of the present royal decree.

This royal decree is issued under the second and third final provisions of Law 15/2012 of 27 December 2012. On the one hand, the second final provision establishes as the title of competence article 149.1.22. of the Spanish Constitution, which attributes to the State competence on legislation management and the granting of resources and hydraulic benefits when run by more than one autonomous community. Furthermore, the third final provision enables the Government to provide, within the scope of its powers, the regulatory provisions necessary for the development and application of this law, and in particular it is authorised to amend the the form of payment provided for in Article 29 of that Regulation, referred to the licence fee for the use of inland waters.

In its virtue, on the proposal of the Minister of Agriculture, Food and Environment, the Minister of Finance and Public Administrations and the Minister of Industry, Energy and Tourism, according to the State Council and deliberation of the Council of Ministers at its meeting on 20 March 2015,

DISPONGO:

Article 1. Fee for the use of inland waters for the production of electrical energy and the scope of application.

The use and use of the hydraulic public domain goods referred to in Article 2 (a) of the recast of the Water Law for the production of electrical energy, measured in central bars, shall be taxed at a rate called the charge for the use of inland waters for the production of electrical energy, intended for the protection and improvement of the public hydraulic domain.

This fee will only be applicable in the inter-community basins.

Article 2. Contributors.

The water concessionaires whose destination is the production of hydroelectric power shall be taxpayers of the canyon for the use of inland waters for the production of electric power.

Article 3. Tax base.

The tax base of the charge shall be the economic value of the energy produced measured in central bars, according to the power defined in Article 4.

The economic value of the energy produced shall be considered to be the total remuneration that the taxpayer obtains for the energy produced that incorporates the electrical system during each calendar year-or fraction of the year in the first and last year of the grant-of operation of the installation.

For the purposes of calculating the economic value, account shall be taken of the remuneration provided for in all economic schemes resulting from the rules laid down in the regulatory rules for the electricity sector and shall be calculated separately. for each hydroelectric generation facility, without prejudice to the provisions of Article 4 in respect of the power thresholds from which the reduction provided for in Article 112 bis.7 of the recast of the Water Act is operated.

The tax base of this levy will be determined by the total amount of the receivables that appear on the sales invoices made available to the settlement subject. This tax base shall be determined in accordance with the information obtained from the liquidation processes of the market operator, the system operator and, where appropriate, the body responsible for the liquidations, incentives and supplements of the electrical energy production facilities entitled to a specific or additional remuneration scheme approved by the Ministry of Industry, Energy and Tourism, as well as that provided by each taxpayer.

Article 4. Power of hydroelectric installations.

For the purposes of determining the thresholds from which the reduction provided for in Article 112 bis.7 of the recast of the Water Law operates, the "installation" of the hydroelectric power plant and the " power of the installation " the sum of the powers of the groups in it installed, without which the total power of each power plant included in the water concession can be subdivided into the effects of the charge on lower individual power groups.

"Power of groups" shall mean, for the purposes of this royal decree, the installed power or the nominal power shown in the Administrative Registry of Electrical Power Production Facilities dependent on the Ministry of Industry, Energy and Tourism, established by Royal Decree 1955/2000 of 1 December 2000, regulating the transport, distribution, marketing, supply and authorisation procedures of the electrical power installations.

With the same effects, in the thirty calendar days after the entry into force of this royal decree and updated annually before May 1, the Ministry of Industry, Energy and Tourism will transmit to the Confederations Hydrographs the certified information of the Administrative Registry of Electrical Energy Production Facilities concerning the number of definitive registration of each installation, its technology, the installed power and the net power or, in its Case, rated power in megawatts (MW).

Article 5. Reporting obligations.

Red Electrica de España, S.A., as the system operator, will provide directly to each basin agency in the area corresponding to the billing that, according to the provisions of the additional provision of the Royal Regulation (EEC) No 1619/2012 of 30 November of 30 November laying down the rules governing the duties on invoicing, document the production of the operators of hydroelectric power generating facilities for the management of which it is in charge, as well as the information relating to the energy supplied for pumping to these holding companies. This information shall be broken down for each of the hydroelectric installations in the respective basin.

In addition, the Market Operator will provide directly to each basin body in the area corresponding to the billing which, in accordance with the provisions of the third, above mentioned provision, document the the acquisition and sale of electricity from the owners of hydroelectric power generating facilities that come to the market. This information shall be broken down for each of the hydroelectric installations in the respective basin and shall also include operations which, although documented by subsidiaries of the market operator or third parties, are authorised by the latter, result from the application of any other market mechanism which may give rise to revenue, with the exception of liquidations which may be settled by other liquidating bodies.

Similarly, the body responsible for the liquidations of the specific or additional remuneration scheme corresponding to the rules of the electricity sector, will provide the basin body with the information of the settlement operations documenting the payments to be paid by the economic regime for the settlement of payments to these hydroelectric facilities.

In addition to the above, the taxpayer will have to declare the income earned from the sale of energy through other modalities of contracting according to the regulations of the electrical sector, such as the on a bilateral or a term basis with physical deliveries, or similar transactions which are excluded from the system of daily and intra-day electricity market offers.

In all cases, in addition to the total amount of the computed energy, both the system supplied and the acquired to facilitate, where appropriate, the pumping operations, the information to be provided to the the basin shall also express the number of megawatts per hour (MWh) supplied to the system by each installation, as well as separately, those purchased for pumping also per installation.

This information will be provided by March 15 and will be up to the expired calendar year.

Article 6. Breakdown of the tax base in mixed pumping facilities.

The total tax base will be the economic value of the energy produced in central bars.

In any event, where the electrical installation subject has the consideration of mixed pumping installation, this rateable value shall be broken down into two values which determine which part of the taxable amount corresponds to the economic value. of the energy generated by the electromotive force directly generated by the water packed or derived from currents, runoff, arising or delivery and that part of that tax base corresponds to the economic value of the energy originated by the electromotive force of the previously pumped water.

The disaggregated rateable value in mixed-pumping profit shall be calculated using the liquidations corresponding to the reference period that the Market Operator, the System Operator and in its Case, the liquidator body that corresponds according to the regulations of the electrical sector, inferring from them the distribution of the generated energy directly from reservoir and the generated by pumping-and therefore its value-according to the following formulas:

WT = We + Wb

Wb = EB* K

Where:

We are the amount of energy produced by the direct turban of water provided to reservoirs by currents, runoff, sprout or birth, whether or not they are natural.

Wb is the amount of energy produced by the turban of the previously pumped water.

WT is the amount of total power produced in the installation in the reference period.

EB is the pumping consumption understood as the amount of energy consumed by the generator to pump the water that the generation has allowed.

K is the correction factor that compensates for the difference between the output per pump and the energy consumed in the elevation to the upper vessel. Its value will be 0.7.

Known the amounts of energy production, calculated in accordance with this Article and expressed in megawatt per hour (MWh), originating from direct turban and pumping at the same installation, shall be carried out determine which amount of the energy value produced corresponds to one and another technique, by the distribution of the total tax base in proportion to the amount of energy, expressed in megawatt per hour (MWh), produced by one and the other technology being considered to be such an effect that the unit value of each energy unit, expressed in Megawatt per hour (MWh), which paid back the production was equal for both energies in the corresponding period.

Article 7. Type of lien.

The tax rate will be 22 percent per year to be applied on the tax base.

Article 8. Calculation of the Canon.

1. The amount of the fee shall be the result of applying the tax rate of 22% to the tax base.

2. For hydroelectric installations of a power equal to or less than 50 MW as set out in Article 4, the amount of the fee shall be reduced by ninety per cent.

3. In the hydroelectric power plant for the production of hydraulic pumping technology and power exceeding 50 MW as set out in Article 4, the amount of the fee shall be reduced by ninety per cent.

4. For mixed pumping installations with power exceeding 50 MW, the amount of the fee shall be the sum of:

(a) Apply to the tax base part composed of the value of the energy from direct turban from the reservoir to the 22 per cent levy rate and

(b) apply to the part of the tax base composed of the value of the energy from pumping the said 22 percent and on the amount resulting from that operation a reduction of 90 percent.

5. In those hydroelectric installations which, in accordance with the forecasts contained in the final article 112 bis.7 of the recast text of the Water Law, are the subject of incentive for reasons of national energy policy, the Fee amount will be reduced by ninety per cent.

6. The tax period of the fee shall be the calendar year, or the fraction of the year elapsed from the start or end of the activity.

Article 9. Accrual.

The accrual of the fee will be with the initial grant and annual maintenance of the concession of water for the production of hydroelectric power.

Article 10. Settlement and payment.

The month of March of each calendar year the taxpayer will be obliged to authenticate the fee and enter the quota corresponding to the previous calendar year, to the object that it has been able to have for its calculation of the measurements (a) definitive production of electricity. The first exercise in which the self-validation is to be performed, shall do so for the proportional part corresponding to the period of validity of the concession during that first year.

If the market operator, the system operator or the body in charge of the liquidations after the date of self-clearance are liquidated, the power output of the market shall be made available. of the fee, the taxpayer shall be obliged to carry out a supplementary self-settlement within three months of the final production liquidation.

Article 11. Review.

The acts of verification and liquidation of the canon are acts of a tax nature, thus implementing the regime of review in administrative way foreseen for this type of acts in the current system, the forecasts contained in Article 115.2 of the recast of the Water Act are fully implemented.

Article 12. Revenue from the fee collected.

1. The amount of the collection will be paid to the basin body under the provisions of Article 112 bis.8 of the recast of the Water Law, approved by Royal Legislative Decree 1/2001, of July 20. For these purposes, account shall be taken of the provisions laid down in Articles 59 (d), 63.3 and 67 of Royal Decree 927/1988 of 29 July 1988 on the regulation of the Public Administration of Water.

2. The refunds, interest and expenses arising from the collection and decisions of the administrative and judicial bodies which review the acts of approval and management shall be carried out by the account of the body in question. the proportion in which the revenue from the licence fee is distributed in accordance with paragraphs 3 and 4 below. Furthermore, the settlement of interest on late payment to the delinquent taxpayer, where applicable, shall be carried out by the basin body against the same account.

3. 2% of the amount of the net collection shall be considered as revenue of the basin body.

4. 98% of the amount of net recovery shall be entered into the Treasury. The General Budget of the State shall be used for the protection and improvement of the public hydraulic domain as provided for in Article 14, at least an amount equal to that quantity envisaged. To this end, annual State Budget Laws will determine the investment projects that will ensure the protection and improvement of the public hydraulic domain.

5. In the month following the collection, the basin body shall settle the balance of the resulting account by entering its amount into the Treasury, giving account of the income and expenses that have motivated that balance to the State Agency of Tax Administration.

Article 13. Guarantee of protection of the public domain.

To ensure compliance with the environmental objectives set out in the Water Framework Directive and provided for in Article 98 et seq. of the recast of the Water Act, and in accordance with the principle of recovery In addition to the cost of the Water Law, the General Budget of the State will be used to protect and improve the public hydraulic domain and the bodies of water affected by the water. (a) hydro-electric harness, at least an amount equal to the quantity provided for in paragraph 4 of the Article 12 above, as defined in Article 14.

Article 14. Protection and improvement of the hydraulic public domain.

1. For the purposes of this royal decree, protection and improvement of the hydraulic public domain shall be understood as the activities to be carried out by the General Administration of the State with competence in the management of the basins that run for more than one year. Autonomous community, aimed at a threefold objective: to know the pressures on the water masses derived from human activity, to correct the state of the water masses and the deterioration of the hydraulic public domain and to adequately develop the control and surveillance functions of the water and water police public domain.

2. The activities listed in the previous paragraph shall be understood to include those that allow for the most effective and sustainable management of the resource, rationalising the use of the public hydraulic domain.

3. They shall be construed as activities aimed at meeting the objectives set out in paragraphs 1 and 2, inter alia:

(a) The measurement, analysis and control of the water consumption recognized in the concessions and included in the Water Register or annotated in the Private Water Catalogue.

(b) Management activities to enable the use of the public hydraulic domain by individuals, which are carried out in the system of authorisations and responsible statements.

c) Modernization, maintenance, and updating of the Water Registry.

d) The implementation and development of programs that allow the updating and review of water authorizations and concessions.

e) Monitoring and monitoring of the degree of compliance with the regime of concessions and authorizations of the public hydraulic domain, in particular the conditions imposed in each case, which is concrete in support of the Water police.

f) The monitoring and monitoring of the state of the water bodies, with respect to the quality and quantity of water. This monitoring is carried out in the control and evaluation programmes of surface and underground water and the maintenance and operation of the monitoring and monitoring networks of the state of the water bodies, as well as the monitoring of the different plans and programmes for the purification of waste water.

g) Technical activities to allow for the proper delimitation and development of hydraulic public domain channels, their associated areas and the mapping of flood zones, as well as the development of the management measures of the flood risks that fall within the competence of the basin bodies.

(h) Actuations for the conservation and improvement of the flow of hydraulic public domain through activities to improve river continuity, adaptation of structures to the migration of icthiofauna and transport of sediments, the recovery of the riverbed and the river space, as well as the banks of ribera and the fight against invasive species that result in a deterioration of the state of the hydraulic public domain.

i) The work of updating and reviewing the hydrological planning of the demarcation, in any of its phases, to the extent that they constitute a fundamental piece for the protection and improvement of the hydraulic public domain In pursuing the achievement of the environmental objectives described in Article 92a of the recast text of the Water Act.

Additional disposition first. Review of concessions.

According to the first transitional provision of Law 15/2012 of 27 December, the competent administration in each case will review for its adaptation the administrative concessions that it currently has. to each of the hydroelectric uses which were in force at the entry into force of the law cited, in order to adapt them to the forecasts contained in the article 112 bis of the recast text of the Law of Waters, giving to the departments or agencies responsible for the sufficiency of human and material resources to carry out such review.

However, those who are the concessionaires of hydroelectric advantage upon the entry into force of the said law, will be obliged to pay the charge for the use of the continental waters for the production of energy Hydroelectric power station since 1 January 2013. As long as these concessions are reviewed and the time limits for the requirement of payment of the fee are set, the forecasts contained in Article 10 and the second transitional provision shall apply.

Additional provision second. Models of the "Canon for the use of continental waters for the production of electrical energy".

Model 790 will be used with the particularities and data listed as an annex to this royal decree.

The Ministry of Agriculture, Food and Environment is empowered to amend, in order, the contents of the Annex and to issue instructions for the execution of the self-measures.

First transient disposition. Calculation of the tax base and the liquidation as a result of the application of the provisions of paragraph 2 of the third transitional provision of Royal Decree-Law 9/2013 of 12 July 2013 laying down urgent measures to ensure the financial stability of the electrical system.

For the purposes of the application of the liquidations referred to in the first subparagraph of paragraph 2 of the third transitional provision of Royal Decree-Law 9/2013 of 12 July 2013 adopting urgent measures for the ensure the financial stability of the electricity system, the settlement body shall notify the respective basin bodies of the amount of the liquidations carried out under Royal Decree 661/2007 of 25 May 2007 by the which is regulated the activity of the production of electrical energy under special conditions, to calculate the the basis on which to apply the fee in the appropriate months.

The settlements for differences between the transitional regime and the payment scheme resulting from the methodology set out in Royal Decree 413/2014 of 6 June 2014 on the energy production activity electricity from renewable energy sources, cogeneration and waste, shall be applied to the calculation of the basis of the year or calendar years in which such liquidations occur, without the result of which changes the tax base and the amount of the licence fee. year or previous years in which the payments were computed on account of the transitional arrangements.

Second transient disposition. Payments corresponding to the production of the years 2013 and 2014.

1. The provisions of this royal decree will apply from January 1, 2013. For this purpose, the self-settlement for the financial year 2013 shall be submitted within a maximum of one month from the entry into force of this royal decree.

2. The self-settlement for the financial year 2014 shall also be submitted within the maximum period of 20 days after the end of the period provided for in the previous paragraph.

3. In accordance with Article 12, in the month following the collection, the basin body shall settle the balance of the resulting account by entering its amount into the Treasury, giving account of the income and expenses that they have incurred. that balance to the State Tax Administration Agency.

4. The reporting obligations for the years 2013 and 2014 provided for in Article 5 of this royal decree shall be carried out within one month of the entry into force of this royal decree.

Transitional provision third. Administrative Registration of Electrical Power Production Facilities.

Before 1 January 2016, the Ministry of Industry, Energy and Tourism will review the installed and nominal power data of the hydroelectric power producers listed in the Administrative Registry of Production of Electric Power.

Final disposition first. Competence title.

This royal decree is dictated by the habilitation contained in article 149.1.22. of the Constitution which attributes to the State jurisdiction over legislation and the granting of resources and hydraulic exploitation when they run by more than one autonomous community.

Final disposition second. Enablement for the development and implementation of this royal decree.

The ministers of Agriculture, Food and Environment, Finance and Public Administrations, and Industry, Energy and Tourism are entitled to dictate the provisions in the field of their competences. be precise for the development and execution of what is established in this royal decree.

Final disposition third. 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 March 23, 2015.

FELIPE R.

The Vice President of the Government and Minister of the Presidency,

SORAYA SAENZ DE SANTAMARIA ANTON

ANNEX

Canon for the use of continental waters for the production of electrical energy in intercommunity demarcations

TABLE 1

Characterization of each hydroelectric power plant

(5) DENOMINATION

(6) NO GROUPS
(7) TYPE
MUNICIPAL TERM	PROVINCE
(8) PRODUCTION UNIT NAME	(9) POETs (MW)
CENTRAL POSTS HYDROELECTRIC (MW)
	IF

INSTRUCTIONS FOR COMPLETING THE FORM

1. Manager Center code.

Code

Hydrographic Confederation.	Code	Hydrographic Confederation.
01	Cantabrian Hydrographic Confederation.	06	Mino-Sil Hydrographic
02	Duero Hydrographic Confederation.	07	Confederation Secure Hydrographic.
03	Tagus Hydrographic Confederation.	08	Jucar Confederation
04	Guadiana Hydrographic Confederation.	09	Hydrographic Confederation Ebro.
05	Guadalquivir Hydrographic Confederation.

2. The number of benefits registered in the Book of Inscriptions of the Water Register.

3. Registration number of the Electronic Water Register if you have it.

4. The number of hydroelectric power plants or installations forming part of a single concession shall be identified.

Each identified hydroelectric power plant should be characterized in Table 1. As many Tables 1 as hydroelectric power plants will be presented as part of the concession.

It will be necessary to take into account that hydroelectric power plant is the physical installation associated with a single jump or break that allows power to be generated.

5. Name by which the hydroelectric plant or the generic of the set of production units of the Administrative Registry of Electrical Power Production Facilities associated with a single hydroelectric power plant is known.

6. Number of generating groups installed in the hydroelectric plant, coincident with the number of production units of the Administrative Registry of Electrical Power Production Facilities associated with a single hydroelectric power plant.

7.

-Fluent.

-With throttling.

-Pure pumping.

-Mixed pumping.

8. Name of each production unit of the Administrative Registry of Electrical Power Production Facilities associated with a single hydroelectric power plant.

9. Installed power or rated power that is registered in the Administrative Registry of Electrical Power Production Facilities.

10. Mark if it has the right to reduction according to article 4 and 8 of the royal decree based on the sum of the powers of the groups installed in each hydroelectric power plant.

11. In accordance with Article 10, additional self-validation shall be carried out within three months following the occurrence of a definitive liquidation of the production of an agent by a staff member after the date of self-validation.

12. The duration of the concession term when it does not match a full year.

13. Energy produced by each hydroelectric plant in the exercise that is liquid.

This value may be subsequently inspected by the State Tax Administration Agency for which the body that has verified evidence of this value and supplies it to the Hydrographic Confederations of agreement with the royal decree will supply these values to the basin organizations or the Agency according to the established in the royal decree.

14. Economic value of the energy produced and paid in the economic regimes applicable to it, determined by the total amount of the receivables included in the sales invoices made available to the declarant.

This value may be subsequently inspected by the State Tax Administration Agency for which the body that has verified evidence of this value and supplies it to the Hydrographic Confederations of agreement with the royal decree) will supply these values to the basin organizations or the Agency according to what is established in the royal decree.

15. Energy produced by direct turban of water provided to reservoirs by currents, runoff, arising or lightings, whether or not natural, calculated by inference in accordance with Article 6 of the royal decree.

This value may be subsequently inspected by the State Tax Administration Agency for which the body that has verified evidence of this value and supplies it to the Hydrographic Confederations of agreement with the royal decree will supply the necessary data for its calculation to the basin organizations or the Agency according to the established royal decree.

16. Energy produced by the turban of the water previously pumped, calculated according to the formula set out in Article 6 of the royal decree.

This value may be subsequently inspected by the State Tax Administration Agency for which the body that has verified evidence of this value and supplies it to the Hydrographic Confederations of agreement with the royal decree will supply the necessary data for its calculation to the basin organizations or the Agency according to the established royal decree.

17. Economic value of the energy produced by the direct turban of the water provided to the reservoirs by currents, runoff, arising or non-natural or non-natural and paid in the economic regimes applicable to them, determined by the total amount of the receivables included in the sales invoices made available to the declarant.

This value may be subsequently inspected by the State Tax Administration Agency for which the body that has verified evidence of this value and supplies it to the Hydrographic Confederations of agreement with the royal decree will supply these values to the basin organizations or the Agency according to the established in the royal decree.

18. Application of the rate of charge of 22% to the economic value of the energy produced by the direct turban of the water provided to the reservoirs by currents, runoff, sprout or light, whether natural or non-natural.

19. Economic value of the energy produced by the turban of the water previously pumped and paid in the economic regimes applicable to it, determined by the total amount of the receivables shown on the sales invoices made available to the declarant. This value may be subsequently inspected by the State Tax Administration Agency for which the body that has verified evidence of this value and supplies it to the Hydrographic Confederations according to the real Decree will supply these values to the Basin Organizations or the Agency according to the provisions of the royal decree.

20. Application of the charge rate of 22% to the economic value of the energy produced by the turban of the previously pumped water.

21. If it is entitled to a reduction in the amount of the fee in accordance with Article 8 of the royal decree, the reduction shall be applied to the value obtained in (20).

22. Sum of the values obtained in (18) and (20) or (21).