Real Decree 198 / 2015, Of 23 Of March, By Which Is Develops The Article 112 Bis Of The Text Consolidated From The Law Of Waters And Is Regulates The Canon By Use Of Them Waters Continental For The Production Of Energy Electric In Them Demarcacione...

Original Language Title: Real Decreto 198/2015, de 23 de marzo, por el que se desarrolla el artículo 112 bis del texto refundido de la Ley de Aguas y se regula el canon por utilización de las aguas continentales para la producción de energía eléctrica en las demarcacione...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-3182

Article 29 of law 15/2012, of 27 December, fiscal measures for sustainable energy, proceeded to the modification of the text of the Water Act, approved by Royal Legislative Decree 1/2001, of 20 July, through the incorporation of article 112 bis in the title IV governing the financial use of the public water system (, by establishing a new fee to the public property described in item 2.a) of the same Act when its use is the production of hydroelectric power.

He objective of the law 15 / 2012, of 27 of December, is harmonize our system fiscal with a use more efficient and eco-with the environment and the sustainability, values that inspire a reform of the taxation, and as such in line with them principles basic that govern the political fiscal, energy, and environmental of the Union European. To such purpose are added three new taxes, amending the tax rates set for natural gas and coal used in the production of electrical energy and the canon is created by use of inland waters for the production of electrical energy, by inserting in the mentioned article 112 bis of the revised text of the Water Act.

From the approval of the Directive 2000 / 60 / CE, of the Parliament European and of the Council, of 23 of October of 2000, by which is sets a frame community in the field of the political of waters, being object of transposition by the law 62 / 2003, of 30 of December, of measures fiscal, administrative and of the order social, modifying, between others aspects the financial economic regime of water, introduces the principle of recovery of the costs of services related to the management of water in our legal system. In this sense, is has through the inclusion of the article 111 bis of the text consolidated of the law of waters, that them administrations public competent, under the principle of recovery of costs and taking in has projections economic to long term, will establish them timely mechanisms for impact them costs of them services related with the management of the water, including them costs environmental and of the resource , in the different end users. On the one hand, 2% of the funds raised in each hydrographic Confederation will be designed to meet the needs of protection and improvement which in each case are understood priority by the Basin Agency. Moreover, the 98% of them amounts collected by this canon, prior their entry in the treasure public, will be destined also to the protection of the domain public hydraulic.

Currently, the overall quality of the Spanish continental waters necessary protection in order to safeguard one of the natural resources necessary for the development of society and indispensable for any human activity. In this sense, protection of the public water domain policies should be strengthened. To such end, is makes necessary the obtaining of resources that must be provided by who obtained a benefit of its use custodial or use special to the enable the production of energy electric in Central hydroelectric.

Consequently along with four water-related levies provided for in the revised text of the water act in articles 112 to 114: the canon's use of public property, the canon of control of dumping which discharges to the public water domain, the canon of regulation which the particular benefits obtained by works of regulation made by the State and the utilization rate of water which the particular benefits obtained by works of the State different from those of regulation; joined by the concerned law 15/2012, of 27 December, the Canyon by use of inland waters for electric power production, being its development the purpose of this Royal Decree.

This Royal Decree is issued under cover of the second and third final provisions of the Act 15/2012, December 27. On the one hand the second final provision establishes competence title article 149.1.22. ª of the Spanish Constitution, which attributes to the State competition legislation management and granting of resources and hydraulic exploitations when they run more than one autonomous community. On the other hand, the available end third enables to the Government so, in the field of their competencies, dictate them provisions regulatory necessary for the development and application of this law, and in particular, is authorizes for modify the form of payment established in the article 29 of the same, referred to the canon by use of them waters continental.

By virtue, on the proposal of the Minister of agriculture, food and environment, Minister of finance and public administration and the Minister of industry, energy and tourism, according to the Council of State and after deliberation by the Council of Ministers at its meeting of March 20, 2015, HAVE: article 1. Canon by use of them waters continental for the production of energy power and scope of application.

The use and exploitation of the property of public water referred to in item 2.a) of the revised text of the Water Act for the production of electrical energy, measured in bars of central, will be taxed with a rate known as canon by use of inland waters for the production of electrical energy, aimed at the protection and improvement of the public water domain.

The present canon only will be of application in the basins intercommunity.

Article 2. Taxpayers.

Taxpayers of the Canyon by use of inland waters for the production of electrical energy will be dealers of water whose destination is the production of hydroelectric power.

Article 3. Tax base.

The base of the Canyon will be the economic value of the produced energy measured in bars of central, according to the power defined in article 4.

Economic value of the energy produced the total compensation that the taxpayer get for the energy produced that incorporates the electric system during each calendar year - shall be considered or fraction of a year in the first and last year of the concession - plant operation.

For the purposes of the calculation of the value economic is will have in has them fees planned in all them regimes economic that is derived of it established in the normative regulatory of the sector electric and is calculated separately for each installation of generation hydroelectric, without prejudice of it indicated in the article 4 concerning them thresholds of power starting from which operates the reduction planned in the article 112 bis.7 of the text consolidated of the law of waters.

The base of this levy shall be determined by the total amount of payment rights appearing on the sales invoices made available of the subject of settlement. The taxable income shall be determined in accordance with the information obtained from the processes of winding-up of the market, the operator of the system operator and, where appropriate, the Agency in charge of settlements, incentives and furnishing of facilities for production of electric power with the right to a specific or additional remuneration regime approved by the Ministry of industry, energy and tourism as well as that provided by each taxpayer.

Article 4. Power of the hydroelectric power plants.

For the purpose of determining thresholds from which operates the reduction provided for in article 112 bis.7 of the consolidated text of the Water Act, the hydroelectric means «installation» and «installation power» the sum of the powers of the groups it installed, unless it can be subdivided total power of each plant included in the concession of water for the purposes of the Canyon in lower individual power groups.

Means "power plant", for the purposes of this Royal Decree, the installed power or nominal power that figure registered in the administrative registration of production facilities of power dependent on the Ministry of industry, energy and tourism, established by Royal Decree 1955 / 2000 of 1 December, which regulates the activities of transport distribution, marketing, supply and installations of electricity authorisation procedures.

With them same effects, in them thirty days natural subsequent to the entry in force of this real Decree and updated annually before the 1 of mayo, the Ministry of industry, energy and tourism sent to them confederations hydrographic it information certified of the registration administrative of facilities of production of energy electric relative to the number of registration final of each installation its technology, the power installed and NET or, where appropriate, the power nominal power in megawatts (MW).

Article 5. Obligations of information.


Electrical network of Spain, S.A., as the system attendant, provided directly to each agency of cuenca in the scope corresponding billing that, pursuant to the third additional provision of the Royal Decree 1619 / 2012, on 30 November, which approves the regulation which regulates the obligations of billing , document the activity productive of them holders of installations generating of energy hydroelectric of whose management is responsible, as well as the information relative to the energy supplied for the pumping to these societies holders. This information shall be broken down for each existing in the respective basin hydroelectric facilities.

Also, the operator of the market will facilitate directly to each body of basin in the field that you appropriate the billing that, in accordance with it established in the available additional third, before cited, document the activity of acquisition and sale of energy electric of them holders of facilities generating of energy hydroelectric that come to the market. This information shall be broken down for each existing in the respective basin hydroelectric facilities and will also include operations which, although they are documented by affiliates of the operator of the market or third enabled by this, resulting from the application of any other market mechanism giving rise to income, with the exception of settlements corresponding to liquidate other liquidators bodies.

Of the same mode, the organ responsible of them liquidations of the regime retributive specific or additional that corresponds according to the normative of the sector electric, will facilitate directly to the body of basin the information of them operations of liquidation that document them payments that by liquidation of the referred regime economic must liquidate said organ to these facilities hydroelectric.

In addition, the taxpayer must declare the income obtained from the sale of energy through other forms of recruitment according to provisions of the regulations of the electricity sector, as the bilateral contracts or long-term physical deliveries, or similar operations which, by its nature, are excluded from the system of daily and Intraday electricity market offers.

In all cases, in addition to the total amount of the computed energy, both the supplied to the system and the acquiree to facilitate, where appropriate, the pumping operations, the information to be provided to the agencies expressed also the number of megawatts per hour (MWh) provided to the system for each installation, as well as, separately, that have been acquired for pumping also by each installation.

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

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

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

In any case, electrical subject when considering installation of mixed pumping, this tax base is desagregará on two values that determine how much of the tax base corresponds to the economic value of energy caused by the electromotive force generated directly by water reservoirs or derived from streams, runoff, upwelling or lightings and which part of the tax base corresponds to the economic value of energy caused by the water-electromotive force previously pumped.

It base taxable disaggregated in them exploitations of pumping mixed is calculated using them liquidations corresponding to the period of reference that has effected the operator of the market, the operator of the system and, in his case, the organ liquidator that corresponds according to the normative of the sector electric, inferring of them it distribution of the energy generated directly from reservoir and it generated by pumping- and therefore its value-in accordance with them following formulas : WT = We + Wb Wb = EB * K where: We is the amount of energy produced by the turbine direct water contributed to the reservoirs by streams, runoff, upwelling or lightings, whether or not natural.

WB is the amount of energy produced by the turbine of the water previously pumped.

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

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

K is the correction factor that compensates for the difference between pump performance and the energy consumed in the lift to the top vessel. Its value is 0.7.

Known amounts of energy production, calculated in accordance with this article and expressed in megawatts per hour (MWh), from of turbinado direct and pumping in the same installation, will proceed to determine what amount of the value of the produced energy corresponds to one and another technique, through the distribution of the total tax base in proportion to the amount of energy expressed in megawatts per hour (MWh), produced by one and another technology being considered for this purpose that the unit value of each unit of energy, expressed in megawatts per hour (MWh), which very back production was equal for both powers in the corresponding period.

Article 7. Type of assessment.

The tax rate will be of the 22 percent that applies on taxable income.

Article 8. Calculation of the Canon.

1. the amount of the Canyon will be the result of applying the tax of 22 per cent rate to taxable.

2. in hydroelectric installations of power equal to or less than 50 MW as set out in article 4, the amount of Cannon be reduced by ninety percent.

3. in the hydroelectric power plants of electric energy production of hydraulic technology of pumping and power exceeding 50 MW as set out in article 4, the canon shall be reduced by 90 percent.

4 in the installations of mixed pumping with power greater than 50 MW, the amount of the Canyon will be the sum of: a) apply to the part of taxable income made up the value of the energy of turbinado direct from the reservoir the quoted rate of 22 per cent and b) apply to the part of the tax base made up of the value of energy from pumping above 22 percent and above the amount resulting from this operation a reduction of the 90 per cent.

5. in those facilities hydroelectric that, of conformity with the forecasts contained in the subsection end of the article 112 bis.7 of the text consolidated of the law of waters, are object of incentive by reasons of political energy national, the amount of the canon is will reduce in a ninety percent.

6. the period tax of the canon will coincide with the year natural, or the fraction of the year elapsed since the home or to the cessation of the activity.

Article 9. Accrual.

The accrual of the Canyon will occur with the initial issuance and annual maintenance of the concession of water for hydroelectric power production.

Article 10. Settlement and payment.

March of each calendar year the taxpayer will forced to self-assessment cannon and enter the fee corresponding to the calendar year prior to the object that has available for its calculation of the definitive measurements of electricity production. The first exercise in which should be the autoliquidación, it will be the proportion corresponding to the period of validity of the grant during that first year.

If any liquidation of the electricity production of finality by the operator in the market, the operator of the system or the Agency in charge of settlements after the date of autoliquidación of the canon, the taxpayer is obliged to perform an additional autoliquidación in the three months following the aforementioned final liquidation of production.

Article 11. Review.

Verification and settlement of the Canyon acts are acts of nature tax, being as a result of administrative application review regime provided for such acts in the existing order, being full implementation of the provisions contained in article 115.2 of the revised text of the Water Act.

Article 12. Income collected cannon.

1. the amount of revenue you will enter the body of basin pursuant to article 112 bis.8 of the consolidated text of the Water Act, approved by Royal Legislative Decree 1/2001, of 20 July. These effects will take into account the provisions of articles 59.d), 63.3 and 67 of Royal Decree 927/1988, of 29 July, which approves the regulation of the public administration of water.

2. refunds, interest and costs arising out of fundraising and the decisions of the administrative and jurisdictional bodies that review the acts of approval and management, will be charged to the account of the Agency in the same proportion in which are revenues from the cannon according to paragraphs 3 and 4 following. Also, the liquidation of interests of delay to the taxpayer moroso, when appropriate, is held by the Agency of basin accusing is to the same has.

3. the 2% of the amount of the collection net, will have the consideration of income of the organism of basin.


4. the 98% of the amount of net revenue will enter in the Tesoro.Los of the State budget be allocated to actions of protection and improvement of the public water domain, as provided for in article 14, at least one amount equal to that amount expected. For this purpose, annually in the laws of budgets General of the State is will determine them projects of investment that allow secure the protection and improves of the domain public hydraulic.

5. in the next month to make the collection Basin Agency will pay the resulting account balance, by entering the amount in the Treasury, giving account of revenues and expenditures that have motivated such balance to the State tax administration agency.

Article 13. Guarantee of protection of the domain public.

To ensure the fulfillment of the environmental objectives set out in the water framework directive and provided for in article 98 et seq. of the revised text of the Water Act, and in accordance with the principle of recovery of costs referred to in article 111 bis of the text of the Water Act, the General State budgets be allocated to actions of protection and improvement of the public water and the bodies of water affected by the hydroelectric, at least one amount equal to the amount provided for in paragraph 4 of article 12 above, in accordance with defined in article 14.

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

1. to them effects of this real Decree, is means by protection and improves of the domain public hydraulic them activities that should make the Administration General of the State with competition in the management of them basins that run by more than one community autonomous, directed to a triple objective: know them pressures on them masses of water derived of the activity human correct the status of bodies of water and the deterioration of the public water domain and develop properly the functions of control and surveillance of the public water and water police.

2. in the activities listed in the preceding paragraph shall be understood those which allow management more effective and sustainable resource, rationalizing the use of the public water domain.

(3. is understood as activities directed to meet them objectives indicated in them paragraphs 1 and 2, between others: to) the measurement, analysis and control of them consumption of water that is recognize in them concessions and listed registered in the record of waters or scored in the catalog of waters private.

(b) management activities designed to allow the use of the public water domain by private individuals, which are specified in the system of authorizations and responsible for statements.

(c) the modernization, maintenance and updating of the register of water.

(d) the implementation and development of the programs that allow perform the update and review of them authorizations and concessions of water.

(e) the surveillance and monitoring of the grade of compliance of the regime of concessions and authorizations of the domain public hydraulic, in particular of them conditions imposed in each case, that is concrete in workings of support to the police of waters.

(f) the monitoring and surveillance of the State of the water masses, with respect to the quality and quantity of the same. This track focuses on the control and evaluation of the surface water and groundwater and maintenance and management of networks of control and monitoring of the status of bodies of water, as well as the follow-up of the different plans and programs of the sewage.

(g) them activities technical that allow the proper delimitation and demarcation of them runways of domain public hydraulic, their areas associated and the cartography of areas flooded, as well as the development of them measures of management of them risks of flood that are competition of them bodies of basin.

(h) actions for the conservation and improvement of the channels of public water domain through activities for the improvement of river continuity, adaptation of structures to the migration of the fish fauna and sediment transport, recovery of the bed of the runways of the fluvial area and forests of ribera and the fight against invasive species that may mean a deterioration in the State of the public water domain.

(i) the work of updating and revision of the hydrological planning of the demarcation, in any of its phases, in so far as they constitute a cornerstone for the protection and improvement of the public water domain to pursue the achievement of the environmental objectives in article 92 bis of the revised text of the Water Act.

First additional provision. Review of concessions.

In accordance with in the first transitional provision of law 15/2012, of 27 December, the competent authority in each case review to adapt administrative concessions which currently empower each of the hydroelectric that were in force at the entry into force of this law, to adapt them to the provisions contained in article 112 bis of the revised text of the Water Act , providing to them departments u agencies responsible, of the sufficiency of media human and materials to carry to out such review.

However, who were dealers from hydroelectric to the entry into force of this law, will come obliged to the payment of the fee for use of inland waters for hydroelectric power production from January 1, 2013. As these concessions are reviewed and established deadlines for the payment of the fee requirement among its conditions, shall apply the provisions contained in article 10 and the second transitional provision.

Provision additional second. Models of autoliquidación of the «Canon by use of inland waters for the production of electrical energy".

Model 790 with the particularities and data contained as an annex to this Royal Decree shall be used.

It empowers the Ministry of agriculture, food and environment to amend, by order, the contents of the annex and to issue instructions for the implementation of the self-assessments.

First transitional provision. Calculation of the base taxable and of the liquidation as consequence of the application of it planned in the paragraph 2 of it available transient third of the Real Decree-Law 9 / 2013, of 12 of July, by which is adopt measures urgent for ensure the stability financial of the system electric.

For the purposes of the implementation of the settlement as it referred to paragraph (2) of the third transitional provision of the Royal Decree-Law 9/2013, of July 12, by which adopt urgent measures to ensure the financial stability of the power system, the agency responsible for the liquidation shall notify the respective basin bodies the amount of returns filed under cover of the Royal Decree 661/2007 , of 25 of mayo, by which is regulates the activity of production of energy electric in regime special, to calculate the base on which apply the canon in them months that corresponds.

Liquidations by differences between the transitional regime and the system of payments resulting from the methodology established in Royal Decree 413/2014, on 6 June, by which regulates is the activity of production of electrical energy from renewable energy sources, cogeneration and waste, shall apply to the calculation of base year or calendar years in which such liquidations occur , while its outcome changed the tax base and the amount of the canon of the year or previous years in which the payments on account of the transitional arrangements were computed.

Second transitional provision. Payments due to the production of the years 2013 and 2014.

1. the provisions of this Royal Decree shall apply from 1 January 2013. For these purposes, the corresponding to the fiscal year 2013 autoliquidación must be made within a maximum period of one month from the entry into force of this Royal Decree.

2. Likewise, the year 2014 autoliquidación must be made within a maximum of twenty days from the end of the period provided for in the preceding paragraph.

3. in accordance with article 12, in the next month to make the collection the Basin Agency settled the resulting account balance, by entering the amount in the Treasury, giving account of revenues and expenditures that have motivated such balance to the State tax administration agency.

4 obligations of information corresponding to the years 2013 and 2014, provided for in article 5 of this Royal Decree must be performed within the period of one month from the entry into force of this Royal Decree.

Third transitional provision. Registry administrative installations of electric power production.

Before January 1, 2016, the Ministry of industry, energy and tourism will review data from installed and rated power of the hydroelectric power producers listed in the administrative register of electrical energy production facilities.

First final provision. Skill-related title.


This Royal Decree is issued under cover of the qualification contained in article 149.1.22. ª of the Constitution which attributed to the State competition legislation management and granting of resources and hydraulic exploitation when they run more than one autonomous community.

Second final provision. Enabling for the development and implementation of this Royal Decree.

Enables holders of the ministries of agriculture, food and environment, finance and public administrations, and industry, energy and tourism so that, in the scope of their powers, provisions that are accurate for the development and implementation of the provisions of this Royal Decree it is handed down.

Third final provision. Entry in force.

He present Royal Decree will enter in force the day following to the of your publication in the «Bulletin official of the State».

Given in Madrid, the 23 of March of 2015.

PHILIP R.

The Vice-President of the Government and Minister of the Presidency, SORAYA SAENZ DE SANTAMARIA ANTON ANNEX Canon by use of inland waters for the production of electrical energy in inter-communal boundaries TABLE 1 characterization of each DENOMINATION (5) (6) No. GROUPS hydroelectric (7) TYPE TERM MUNICIPAL PROVINCE (8) NAME UNIT PRODUCTION (9) POWER (MW) POWER STATION TOTAL of HIDROELECTRIC TO (MW) (10) RIGHT TO REDUCTION IF NOT INSTRUCTIONS FOR COMPLETING THE FORM 1. Code of the Centre Manager.




Code hydrographic Confederation.





Code Confedereacion basin.






01 Confederación Hidrográfica Cantabrian.





06 Confederación Hidrográfica del Miño - Sil.






02 Confederación Hidrográfica Duero.





07. secure hydrographic Confederation.






03 Confederación Hidrográfica stumps.





08. Júcar hydrographic Confederation.






04 Confederación Hidrográfica Guadiana.





09 Confederation basin Ebro.






05 Confederación Hidrográfica Guadalquivir.





 





 





2. number of use enrolled in the book of registration of the register of water.

3 registration number of the registration of electronic water if I had it.

4. is will identify the number of Central hydroelectric plants or facilities that form part of a single award.

Each hydroelectric plant identified must be characterized in table 1. So many tables 1 as power plants are part of the award will be presented.

We must bear in mind that hydroelectric power refers to the physical installation associated with a single jump or drop that generates energy.

5 name that referred to hydroelectric or the generic's production of the administrative registration of installations of electric power production units associated with a single hydroelectric plant.

6. number of generators installed in the central hydroelectric, coinciding with the number of production units of the administrative registration of electric energy production facilities associated with a single hydroelectric plant.

7 - Fluyente.

-With regulation.

-Pure pumping.

-Mixed pumping.

8. name of each production unit of the administrative registration of facilities associated with a single central hydroelectric power production.

9. installed power or nominal power that figure registered in the administrative registration of installations of electric power production.

10 check if you have the right to reduction according to articles 4 and 8 of the Royal Decree on the basis of the sum of the powers of the groups installed in each hydroelectric power.

11. in accordance with article 10, additional autoliquidación be held within three months to a liquidation of electricity production of definitive character by some agent occur subsequent to the date of autoliquidación.

12 period of validity of the concession when not match an entire year.

13. energy produced by each Hydro in the exercise which is settled.

This value may be subsequently inspected by the Agency State of Administration tax for which the body that have knowledge reliable of this value and it supply to them confederations hydrographic in accordance with the real Decree will supply these values to them bodies of basin or to the agency according to it established in the real Decree.

14. value economic of the energy produced and paid in them regimes economic that you are of application, determined by the amount total of them rights of collection that appear in them bills of sale put to disposal of the declarant.

This value may be subsequently inspected by the State tax administration agency for which the organism that has reliable knowledge of this value and provide it to the hydrographic confederations in accordance with the Royal Decree) will supply these values to basin organizations or to the Agency pursuant to the Royal Decree.

15 energy produced by the turbine direct of the water reservoirs by streams, runoff, upwelling 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 organism that has reliable knowledge of this value and supply it to the hydrographic confederations in accordance with Royal Decree will supply the data necessary for the calculation bodies basin or to the Agency pursuant to the Royal Decree.

16 energy produced by the turbine of the previously pumped water, calculated according to the formula established in article 6 of the Royal Decree.

This value may be subsequently inspected by the Agency State of Administration tax for which the body that have knowledge reliable of this value and it supply to them confederations hydrographic in accordance with the real Decree will supply them data necessary for its calculation to them agencies of basin or to the agency according to it established in the real Decree.

17. value economic of the energy produced by the turbinado direct of the water provided to them reservoirs by current, runoff, upwelling or lightings, are or not natural and paid in them regimes economic that you are of application, determined by the amount total of them rights of collection that appear in them invoices of sale put to disposal of the declarant.

This value may be subsequently inspected by the State tax administration agency for which the organism that has reliable knowledge of this value and supply it to the hydrographic confederations in accordance with Royal Decree will supply these values to basin organizations or to the Agency pursuant to the Royal Decree.

18. implementation of the 22% tax rate to the economic value of the energy produced by the turbine direct water contributed to the reservoirs by streams, runoff, upwelling or lightings, whether or not natural.

19. economic value of the energy produced by the turbine water previously pumped and paid in economic regimes that may be applicable, determined by the total amount of payment rights appearing on the sales invoices made available to the declarant. This value may be subsequently inspected by the State tax administration agency for which the organism that has reliable knowledge of this value and supply it to the hydrographic confederations in accordance with Royal Decree will supply these values to basin organizations or to the Agency pursuant to the Royal Decree.

20. application of the type of assessment of the 22% to the value economic of the energy produced by the turbine of the water previously pumped.

21. If had right to reduction in the amount of the canon in accordance with the article 8 of the Royal Decree, is apply the reduction on the value retrieved in (20).

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