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He article 27 of the law 49 / 2002, of 23 of December, of regime fiscal of them entities without purposes lucrative and of them incentives tax to the patronage, says that it law that approve them programs of support to events of exceptional interest public, will regulate it creation of a consortium or the designation of an organ administrative, that is entrust of it execution of the program and that certifies it fitness of them expenses made to them objectives and plans of the same, in which necessarily will be represented the administrations public interested in the event and, in all case, the Ministry of Hacienda (today of Hacienda and administrations public), being necessary the vote favorable of the representation of the Ministry of Hacienda for the emission of them cited certifications.
The available additional fifty eighth of the law 36 / 2014, of 26 of December, of budgets General of the State for the year 2015, gives to the «program universe woman» the consideration of event of exceptional interest public to them effects of it willing in the article 27 of the law 49 / 2002, of 23 of December.
Paragraph three of the additional provision states that «certification of the adequacy of expenditures made to the objectives and plans of the programme will be made in accordance with the provisions of the aforementioned law 49/2002», by adding in paragraph four of that «will development and concretion in plans and programs of specific activities by the competent body in accordance with provisions in the aforementioned law 49/2002».
On the other hand, the cited provision additional of the law of budgets General of the State for the year 2015 is refers also both to the term of duration of the program as to them benefits tax to apply. Thus, in its paragraph two, establishes that the duration of the program of support to this event will run from 1 January 2015 until 31 December 2017 and, in paragraph five, that the tax benefits will be the maximum set out in article 27.3 of the cited law 49/2002.
The application of them benefits tax is governed by the cited law 49 / 2002, of 23 of December, and by the regulation for the application of the regime fiscal of them entities without purposes lucrative and of them incentives tax to the patronage, approved by Real Decree 1270 / 2003, of 10 of October.
In addition to the required representation of the Ministry of finance and public administration, will be part of the body which creates two representatives of the higher Sports Council and a representative of the Spanish basketball Federation by this order.
This order is run in accordance with the provisions of article 40.2 of the law 6/1997, of 14 April, organization and functioning of the General Administration of the State.
By virtue, on the proposal of the Ministers of education, culture and sport and finance and public administrations, have, article 1. Object and purpose.
In compliance of it established in the available additional fifty eighth of the law 36 / 2014, of 26 of December, of budgets General of the State for the year 2015, and of compliance with the article 27 of the law 49 / 2002, of 23 of December, of regime fiscal of them entities without purposes lucrative and of them incentives tax to the patronage you create an inter-ministerial College Manager of event of exceptional public interest "Program universe woman" as the body responsible for the implementation of the programme of support for the holding of the event of exceptional public interest and, in particular, responsible for the certification of the adequacy of expenditures made to the objectives and plans of the programme development and realization of the objectives , plans and programs of activities specific applicable to the celebration of the «program universe woman».
Article 2. Integrating administrative and funding.
1. the operation of the College, to be integrated in the Higher Council for sports, adapt to the provisions of chapter II of title II of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure.
2 created organ does not involve increased public expenditure or its members shall receive diets for the exercise of its functions.
Article 3. Composition.
1 four members will be part of the College: - one on behalf of the Ministry of finance and public administration, appointed by the Secretary of the Ministry, - two in representation of the Higher Council for sports, being one of them the Director General of sports and another person appointed by the President of the Council sports top, - a representative of the Spanish basketball Federation appointed by its President.
2. the Director General of sports shall be President of the College.
3 will be Secretary of the organ, with voice and vote, the Member representative of the Spanish basketball Federation.
4. the alternates of them members of the organ collegiate in cases of absence, vacant or disease, is shall designate by the same organ that named to them representatives holders.
Article 4. Operation.
The regime of adoption of agreements of the College shall be by majority vote, with the following particularities: a) the issuance of the certificates referred to in article 27.2. b) of law 49/2002, of 23 December, shall require the vote of the representative of the Ministry of finance and public administration.
(b) adoption of the agenda of development and realization of the objectives, plans and activities applicable to the celebration of «Universe women program» will require the favourable vote of the representatives of the Superior Council of sports.
Article 5. Procedure for the obtaining of certifications.
(1. to obtain the certificates referred to in article 27.2. b) of law 49/2002, of 23 December, the interested parties must submit a request addressed to the College, on the models provided.
2. the application may be submitted in the form and places referred to in article 38.4 of law 30/1992, of November 26, and will head to the Higher Council for sports, Avenue Martin Fierro, 5 (28040 Madrid). Also you can arise by electronic means, in accordance with the provisions of law 11/2007, of 22 June, citizens electronic access to public services, in the electronic site of the Superior Council of sports accessible at the address https://sede.csd.gob.es. Once taking place their entry into the Higher Council for sports, requests will be forwarded to the Secretariat of the body.
3. the deadline for the submission of applications for the year 2017, will conclude January 15, 2018, for the rest of the Secretariat of the College exercises, communicate in advance of companies that period, in accordance with the provisions of article 59 of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure.
4. the maximum period in which certifications by the College must be notified shall be two months from the date on which the request became entry in the register of the competent body to resolve.
The computation of the period will be suspended when the person concerned to complete the documentation submitted, by the time that mediate between the notification of the request and the presentation of the required documentation.
5. elapsed the term to is concerns the paragraph previous without the interested has received requirement or notification administrative about your request, is means fulfilled the requirement of it certification, can the interested request of it administration tax the recognition prior of the benefit fiscal providing a copy sealed of the request.
6. it certification, or the resolution that it denied, will be issued by the organ collegiate, popping it via administrative, and against the same may lodged is resource contentious, without prejudice of the resource optional of replacement, in accordance with it willing in them articles 116 and 117 of the law 30 / 1992, of 26 of November.
Article 6. Spanish basketball Federation.
1. it Federation Spanish of basketball is responsible of the preparation of the program of activities and performances that is derived of it execution of the «program universe woman», that will be approved by the organ collegiate, and of the realization material of them acts and activities that is derived of the execution of said program, assuming it condition of recipient of them donations that is made for the execution of the program of support to the event of exceptional interest public and assuming also potential losses that their settlement may be arise, no corresponding obligation to this character to public administrations.
2. the Spanish basketball Federation will be the holder of the right of ownership over the words, graphics or mixed distinctive signs that identify this event of exceptional public interest. The College shall establish a brand application manual for use in the advertising field by third parties who are conferred the right of use in order to promote and disseminate the event.
3. action taken by the Spanish basketball Federation that carry out advertising of the event, shall contain the logos of administrations and entities participating in the College, on equal terms.
4. the Federation Spanish basketball, once finished performances of «Universe women program», will present an economic report for taking into consideration by the College, containing a full account earned revenues, expenditures executed and carried out actions and an audit of accounts for the period from the entry into force of this order until the end of the program.
The College will approve the proposed settlement, which will be presented by the Secretary of the College.
Once approved the liquidation operations, the College shall adopt its dissolution, that will take place within a maximum period of six months from the completion of the program of support to the event of exceptional public interest "Program universe woman".
In all case, the organ collegiate not is can dissolve until not has fulfilled with all them obligations that you imposes the law 49 / 2002, of 23 of December, of regime fiscal of them entities without purposes lucrative of them incentives tax to the patronage, and the regulation for the application of the regime fiscal of them entities without purposes lucrative and of them incentives tax to the patronage , approved by Royal Decree 1270 / 2003, of 10 of October. The College will dissolve, in any event, prior to 1 July 2018.
Sole final provision. Entry in force.
The present order ministerial will enter in force the day following to the of your publication in the «Bulletin official of the State».
Madrid, 11 of March of 2015.-it Vice President of the Government and Minister of the Presidency, Soraya Saenz de Santamaria Anton.
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