Article 27 of Law 49/2002, of December 23, of the tax regime of non-profit entities and of tax incentives for patronage, states that the Law that approves the programs to support events of exceptional public interest, shall regulate the creation of a consortium or the designation of an administrative body, which shall be responsible for the implementation of the programme and which certifies the adequacy of the expenditure incurred on the objectives and plans of the that the public administrations interested in the event will necessarily be represented and, in any case, the Ministry of Finance (today of Finance and Public Administrations), being necessary the favorable vote of the representation of the Ministry of Finance for the issuance of the aforementioned certifications.

The additional five-eighth provision of Law 36/2014 of 26 December 2014 on the General Budget of the State for the year 2015 grants the "Women's Universe Program" the consideration of an event of exceptional interest. for the purposes of Article 27 of Law 49/2002 of 23 December.

Paragraph three of that additional provision states that "the certification of the adequacy of the expenditure incurred on the objectives and plans of the programme shall be carried out in accordance with the provisions of Law 49/2002", adding in paragraph 4 of that paragraph that "the development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002".

Moreover, the additional provision of the State General Budget Law for 2015 also refers to both the duration of the programme and the tax benefits to be applied. Thus, in paragraph 2, it provides that the duration of the programme of support for this event shall cover from 1 January 2015 to 31 December 2017 and, in paragraph 5, that the tax benefits shall be the maximum laid down in the Article 27.3 of that Law 49/2002.

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

In addition to the obligatory representation of the Ministry of Finance and Public Administrations, they will be part of the body that is created by this order two representatives of the Superior Council of Sports and a representative of the Federation. Spanish Basketball.

This order is issued in accordance with the provisions of Article 40.2 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

In its virtue, on the proposal of the Ministers of Education, Culture and Sport and of Finance and Public Administrations, I have,

Article 1. Object and purpose.

In compliance with the provisions of the additional fiftieth-eighth provision of Law 36/2014 of December 26, of General State Budgets for the year 2015, and in accordance with Article 27 of Law 49/2002, 23 of December, of tax regime of the non-profit entities and of the tax incentives to the patronage, an interministerial collegiate organ of the event of exceptional public interest is created "Program Universe Woman" like the the body responsible for the implementation of the programme of support for the event of exceptional public interest and, in particular, in charge of the certification of the adequacy of the expenditure incurred on the objectives and plans of the said programme and the development and implementation of the objectives, plans and programmes of activities specific to the celebration of the "Women's Universe Program".

Article 2. Administrative integration and financing.

1. The functioning of the collegiate body, which will be integrated in the Superior Council of Sports, will be in line with the provisions of Chapter II of Title II of Law 30/1992, of 26 November, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure.

2. The body established does not entail an increase in public expenditure nor shall its members receive allowances for the performance of their duties.

Article 3. Composition.

1. They shall be part of the four-member collegiate body:

-One on behalf of the Ministry of Finance and Public Administrations, designated by the Undersecretary of that Ministry,

-Two on behalf of the Higher Sports Council, one of them being the Director General of Sports and another a person appointed by the President of the Sports Council,

-A representative of the Spanish Basketball Federation, appointed by its President.

2. She will be President of the collegiate body the Director General of Sports.

3. He will be Secretary of the organ, with voice and vote, the representative member of the Spanish Basketball Federation.

4. The alternates of the members of the collegiate body in cases of absence, vacancy or disease shall be appointed by the same body as the appointing representatives.

Article 4. Operation.

The arrangements for the adoption of agreements of the collegiate body will be by a majority of votes, with the following particularities:

(a) The issuance of the certifications referred to in Article 27.2.b) of Law 49/2002 of 23 December shall require the favourable vote of the representative of the Ministry of Finance and Public Administrations.

b) The approval of the programme for the development and implementation of the specific objectives, plans and activities applicable to the "Women's Universe Programme" will require the favourable vote of the representatives of the Council Superior Sports.

Article 5. Procedure for obtaining certifications.

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

2. The application may be submitted in the form and places provided for in Article 38.4 of Law 30/1992, of 26 November, and shall be addressed to the Superior Council of Sports, Avenida Martín Fierro, 5 (28040 Madrid). It may also be submitted by electronic means, in accordance with the provisions of Law 11/2007 of 22 June, of electronic access of citizens to Public Services, in the electronic headquarters of the Superior Council of Sports accessible in the electronic address https://sede.csd.gob.es. Once their entry into the Higher Sports Council takes place, applications will be referred to the body's secretariat.

3. The time limit for the submission of applications for the financial year 2017 shall end on 15 January 2018, for the remainder of the financial year the Secretariat of the collegiate body, shall inform the undertakings in good time of the time limit, of compliance with the provisions of Article 59 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure.

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

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

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

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

Article 6. Spanish Basketball Federation.

1. The Spanish Basketball Federation will be responsible for the preparation of the program of activities and actions that will be derived from the execution of the "Women's Universe Program", which will be approved by the collegiate body, and the material realization of the acts and activities resulting from the implementation of that programme, assuming the status of recipient of the donations to be made for the implementation of the programme of support for the event of exceptional public interest and also taking on any losses which may be derived from its liquidation, not corresponding to the obligation some of this character to the Public Administrations.

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

3. In the activities carried out by the Spanish Basketball Federation in which publicity of the event is carried out, the logos of the administrations and entities participating in the collegiate body shall be shown on equal terms. conditions.

4. Once the activities of the "Women's Universe Program" have been completed, the Spanish Basketball Federation will present an economic report for its consideration by the collegiate body, which will contain a complete list of the income received, of the costs incurred and of the actions taken and an audit of accounts for the period from the entry into force of this order until the end of the programme.

The collegiate body will approve the settlement proposal, which will be presented by the Secretary of the collegiate body.

Once the settlement operations have been approved, the collegiate body shall approve its dissolution, which shall take place within the maximum period of six months after the end of the support programme for the event of exceptional interest. "Women's Universe Program".

In any event, the collegiate body may not be dissolved until it has complied with all the obligations imposed on it by Law 49/2002 of 23 December on the tax regime of non-profit-making entities The regulation on the application of the tax regime of non-profit entities and tax incentives to patronage, approved by Royal Decree 1270/2003 of 10 October. The collegiate body shall in any event be dissolved prior to 1 July 2018.

Single end disposition. Entry into force.

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

Madrid, March 11, 2015. -Government Vice President and Minister of the Presidency Soraya Saenz de Santamaria Anton.