Since the last days of January and for a good part of the month of February successive storms of rain, snow and wind have hit the whole of the national territory, as a result, first, of a front The Atlantic that began to affect the coasts of the Cantabrian, with waves of more than eight meters and winds from the north of great intensity, and then, by the irruption of cold air masses coming from the interior of the European continent, that they have provoked These are the most significant.

The concurrency of extreme winter events, with snow of exceptional intensity and persistent rains that have caused floods and overflows in different river basins, has forced the activation of the plans. territorial or special civil protection in the Autonomous Communities of Galicia, Asturias, Cantabria, País Vasco, Castilla y León, Navarra, La Rioja, Aragon and Catalonia.

This adds to the succession of adverse weather events of wind and sea that have hit the coasts of the Mediterranean and peninsular Atlantic coasts, as well as the Balearic Islands.

Special mention requires the floods caused by the floods of the Ebro River during the month of February and the first days of March. After a first episode caused by the intense rainfall recorded between 31 January and 6 February and a first phase of thawing, causing significant increases in the flow rates of several tributaries of the left margin of the Ebro, The intense rains of February 25 and an accelerated thaw due to the increase of temperatures has generated a second episode of avenues in the last week of February and first days of March, which has affected the province fundamentally from Zaragoza. The river has reached unknown levels in the last 20 years and in a first estimate it has waterlogged nearly 20,000 hectares of land. Some 1,500 people have also been forced to dislodge, with numerous populations affected by the high and low banks of the Ebro.

These storms and floods have significantly altered the daily lives of citizens and the normal functioning of communications. The damage, yet to be fully assessed, has affected State-owned infrastructure, such as the road network and railway infrastructure, the public maritime and land-based public domain, as well as other infrastructure. Municipal ownership infrastructure. In addition, damage has been done on private property (housing, garages, commercial and industrial facilities and agricultural holdings).

While the temporary rain, snow and coastal phenomena started at the end of January can be concluded, a definitive assessment of the damage caused, basically by the situation in the country, has not yet been carried out. that some of the affected areas are located. On the other hand, the effects of the floods in the Ebro basin persist and the weather forecasts prevent the possibility of repeated episodes of rain, snow and wind similar to those caused by the storm in the coming weeks. albeit sporadically and located at very specific points in the Spanish geography.

Hence, it has been chosen not to delay the adoption of measures that will contribute to the restoration of the normal functioning of public services, to recover the areas affected by the storm and to alleviate the damage caused to the the moment of the adoption of this royal decree-law. Without prejudice to this, and in the event that these harmful phenomena may be repeated, the possibility of the Government, by means of a royal decree, being able to extend the application of these measures to other damages that may occur until the May 31, 2015. In both cases, subject to budgetary availability.

Based on the constitutional principle of solidarity, and taking into account those of equity and equal treatment in relation to previous situations, this royal decree regulates a set of specific aids, and others measures of a fiscal and labour nature attributed to the competence of various ministerial departments, and responds to an unpostponed need, which is to deal with emergency or catastrophic situations caused by the The requirement of the extraordinary and urgent need for the article to be 86 of the Constitution establishes as an enabling budget.

In its virtue, in use of the authorization contained in article 86 of the Constitution, on the proposal of the Vice President of the Government and Minister of the Presidency, and of the Ministers of the Interior, Finance and Administrations Public, Public Works, Employment and Social Security, and Agriculture, Food and the Environment, after deliberation by the Council of Ministers at its meeting on 6 March 2015,

DISPONGO:

Article 1. Scope of application.

1. The measures set out in this royal decree-law will apply to the persons and property affected by the damage caused by the storms of rain and snow and the coastal phenomena and floods that occurred in January, February and March 2015, in the Autonomous communities that have been affected by them.

2. The municipal terms and population centres affected by the measures referred to in particular shall be determined by the order of the Minister of the Interior. To this end, it will be possible to understand also included those other municipal terms or population centers in which, for the correct execution of the necessary works, the actions of the ministerial departments are indispensable competent.

3. The Government, by means of a royal decree, may declare, with the delimitation of the municipalities and population centres concerned, the application of the measures provided for in this royal decree to other events of similar characteristics which may occur in any autonomous community, until May 31, 2015.

Article 2. Aid to compensate for personal injury, property damage in housing and property, and in agricultural holdings, industrial, commercial, maritime, tourism, and other services.

1. The aid provided for in this Article extends to the cases of death and the alleged incapacity caused directly by the claims referred to in this royal decree, and are governed by the provisions of Royal Decree 307/2005, of 18 March, whereby grants are determined for specific needs arising from emergency or catastrophic situations, and the procedure for granting them is laid down.

2. Aid resulting from the destruction or damage to housing and property shall also be governed by the provisions of Royal Decree 307/2005 of 18 March 2005. In order to prove ownership of the buildings affected by the claims, any document proving such a title, such as the receipt of payment of the Property Tax or other similar documents, shall be admissible as a means of proof. nature.

3. Natural and legal persons and the communities of property holders of industrial, commercial, maritime, tourist and other services shall also be subject to aid as set out in Royal Decree 307/2005, of 18 March.

In case the person concerned has been compensated by the Insurance Compensation Consortium with the application of the allowance provided for in Article 9 of the Extraordinary Risk Insurance Regulation, approved by the Royal Decree 300/2004, of 20 February, a grant of up to 7% of the amount of compensation damages produced by the claim may be granted up to the maximum amount of EUR 8,000 referred to in Article 28 of the Royal Decree 307/2005, of 18 March, without, in any event, the sum of this subsidy and the corresponding compensation to pay as insurance, or any other grant or public or private aid to which it is entitled, may exceed the value of the damage or injury produced.

In such cases, the person concerned must submit a certificate issued by his/her accredited insurance company that the latter has not paid in whole or in part the amount corresponding to the legal franchise applied by the Consortium. Insurance Compensation.

4. They shall also be the subject of the aid provided for in Articles 27 and 28 of Royal Decree 307/2005 of 18 March 2005, the holders of agricultural holdings and livestock holdings which, having policies covered by the Combined Agricultural Insurance Scheme and where they are located within the scope referred to in Article 1, they have suffered damage to the holding which is not insurable.

In such cases, a grant of up to 70% of the damage assessed by a collegiate expert may be granted up to a maximum amount of EUR 8 000, without, in any event, the sum of this subsidy and any other subsidy or public or private income to which it is entitled may exceed the value of the damage or injury produced. In the case of roads, the expert report shall, in any case, contain a sketch of the affected roads according to the information recorded in the Geographic Identification Geographic Information System (SIGPAC). Fees arising from the preparation of the report up to a maximum of EUR 300 may be counted as eligible expenditure.

Stakeholders will accredit the ownership of the damaged items by an existing insurance policy covered by the Combined Agricultural Insurance Plan. For these purposes, a policy of the previous campaign shall also be accepted in the cases referred to in Article 9.2.a) of this royal decree-law.

In addition, to accredit the exercise of the business or professional activity, the interested parties expressly authorize the managing body to obtain the relevant information from the State Tax Administration Agency. Census of Employers, Professionals and Reholders.

5. Applications for the granting of such aid shall be processed by the delegations or the government sub-delegations in the autonomous communities concerned; they shall be submitted within two months from the date of entry into force of this Regulation. decree-law, and will be resolved by the Minister of the Interior within three months, counted from the filing of the application.

6. The aid to be granted under this Article shall be financed from the appropriations of concepts 472, 482, 771 and 782 of the budget application 16.01.134M ' For the purposes of any order in respect of claims, (a) disaster or other recognised urgency ", provided that they are extensible in the current budget of the Ministry of the Interior.

Article 3. Scheme applicable to aid to natural or legal persons who have made personal and property benefits, and aid scheme to local corporations.

1. The aid to natural or legal persons who have made personal and property benefits shall be governed by the provisions of Royal Decree 307/2005 of 18 March 2005.

2. Aid to local authorities for the costs incurred in dealing with these emergency situations will be governed by the provisions of Royal Decree 307/2005 of 18 March 2005, without the limits and amounts fixed in the Articles 22 and 23.

This aid will not have the object of any repairs or repositions of an infrastructural nature referred to in Article 4 of this royal decree-law. However, those non-deferred actions which, in the same field of application as referred to in that Article, have been carried out in order to ensure the life and safety of persons and persons, may be subsidised. functioning of the essential public services. These include the evacuation, accommodation and feeding of people affected by the disasters, the removal of mud, snow and ice, the drainage of water, the removal of dead animals, as well as the cleaning of roads and environments. public that are indispensable for the purposes described.

To these effects, the works carried out with the local corporation's own means, be they materials, such as machinery or tools, already human, are excluded from this concept, understanding by such personnel contracted with prior to the causative facts. In no case shall the expenditure of personnel generated by firefighters, local police, civil protection and other similar ones be eligible.

3. Applications for the granting of the aid provided for in the preceding paragraphs shall be submitted to the delegations or subdelegations of the government in the autonomous communities concerned within two months of the date of entry into force of the entry into force of this Regulation. in force of the actual decree-law.

4. The aid to be granted under this Article shall be financed from the appropriations of concepts 461, 471 and 761 of the budget application 16.01.134M ' For the purposes of any order in respect of claims, disasters or other recognised emergencies", which are available as an extension in the current budget of the Ministry of the Interior.

Article 4. Damage to municipal infrastructure and road network of provincial and foral deputations.

To projects implemented by the Local Authorities in the municipal and population centres referred to in Article 1, relating to the repair or restoration of infrastructure, equipment and (a) the provision of services of municipal, regional and local authority, including in Article 25.2 of Law 7/1985, of 2 April, regulating the basis of the local system, and of the road network of provincial and foral deputations; island councils, as well as the autonomous communities, will be applied to them An emergency procedure and the State may grant them a grant of up to 50% of their cost, excluding works carried out with the local authority's own means, whether they be materials, machinery or personnel.

Article 5. Actions in the public hydraulic domain in the affected autonomous communities.

The Minister of Agriculture, Food and the Environment is empowered to declare a special action zone for the restoration of the hydraulic public domain of the affected areas in the inter-community river basins and to declare the emergency of the works to be carried out by that Department, in the following matters:

(a) Restoration and repair of damage caused by floodwaters and wind, both in hydraulic infrastructure and in river banks.

b) Cleaning, removal of plugs, repair of drains, collectors, siphons, drains and the like that reduce the consequences of excess water and prevent future avenues.

(c) Repairs of repair in river walks and river margins affecting other adjacent structures.

Article 6. Performances on the coast.

The Minister of Agriculture, Food and the Environment is empowered to declare a special action zone for the restoration of the maritime-terrestrial public domain of the affected areas and to declare the emergency of the works to be executed by that Department, in the following matters:

a) Restoration and other works that ensure the integrity and proper conservation of the maritime-terrestrial public domain, as well as the complementary works to ensure the sustainability of the coast and mitigate the effects of temporary and galloping futures.

b) Protection and conservation of the elements that integrate the maritime-terrestrial public domain, in particular the sustainable adaptation of beaches and herring, dune systems and coastal wetlands, recovery and regeneration of the as well as the realization, supervision and control of studies, projects and works on the coast.

c) Repair and restoration of damaged structures on the coast, such as sea walks, access to public domain and walls, among others.

Article 7. Actions in rural infrastructure for general use in the affected autonomous communities.

The Minister of Agriculture, Food and the Environment is empowered to declare a special area for the restoration of rural infrastructure for general use, such as natural roads and green roads.

Article 8. Damage to other public infrastructure.

The holders of the ministerial departments responsible for the matter are empowered to declare the affected areas as a special area of action, so that these departments, their autonomous bodies and entities (a) a public service which is dependent on the public, and the public. For the purposes indicated, the works implementing such Departments may be declared to be of emergency in order to repair damage caused by State-owned infrastructure falling within its scope of competence.

Article 9. Aid for damage caused in agricultural and livestock production.

1. The aid provided for in this Article shall be for the holders of agricultural holdings and livestock holdings which, having policies in force covered by the Combined Agricultural Insurance Scheme and are located within the scope of application of the Article 1 has suffered losses exceeding 30% of its production, in accordance with the criteria of the European Union in this respect.

2. They will be supported:

(a) Damage recorded on agricultural holdings and livestock for which the period of subscription of the insurance was not initiated by the date of the claim or has not been completed and which would not have been formalized even the policy for this campaign, as long as the insurance for such production and cultivation had been contracted in the previous marketing year.

(b) Damage to agricultural and livestock production which, having a policy in force for such products covered by the combined agricultural insurance system, is not guaranteed by that system.

(c) Damage arising from agricultural and livestock production not included in the current Combined Agricultural Insurance Plan.

3. Aid for damage caused by agricultural production shall be calculated taking into account the losses recorded on the average of the production of the last three marketing years. In the case of woody production, account may also be taken of aid equivalent to the cost of replenishing the plantations concerned.

4. For the other production, the aid shall be determined taking into account, as far as they are applicable, the conditions and procedures laid down in the agricultural insurance system.

5. The Ministry of Agriculture, Food and the Environment, in coordination with the Autonomous Communities, shall establish the procedure for the determination of all the aid provided for in this Article and the maximum amount of the aid.

Article 10. Tax benefits.

1. The exemption from the quotas for the tax on immovable property for the financial year 2015 affecting housing, industrial, tourist, commercial, maritime and professional establishments, agricultural holdings and foresters, work premises and the like, damaged as a direct consequence of the claims referred to in Article 1 of this royal decree-law, when it is established that both persons and property in them have had to be total or partial rehousing in other different dwellings or premises up to the repair of the damage suffered, or damage to crops is caused by claims not covered by any public or private insurance formula.

2. A reduction in the tax on economic activities corresponding to the financial year 2015 is granted to industries of any nature, commercial, maritime, tourism and professional establishments whose business premises or property affected by that activity has been damaged as a direct consequence of the claims, provided that they had to be rehoused or there had been damage which forced the temporary closure of the activity. The indicated reduction shall be proportional to the time elapsed from the day on which the cessation of the activity has occurred until its restart under normal conditions, either on the same premises, or on other premises, without (a) to consider, where the severity of the damage produced from origin to it, the assumption of the cessation of the exercise of that effect, which shall take effect from 31 December 2014.

3. The exemptions and reductions in quotas in the taxes referred to in the preceding paragraphs shall include those of surcharges legally authorised thereon.

4. Taxpayers who, having the right to the benefits provided for in the preceding paragraphs, have satisfied the receipts for that tax year, may request the refund of the amounts entered.

5. They shall be exempt from the fees of the autonomous body of the Central Bureau of Traffic established by Law 16/1979 of 2 October, the processing of the casualty of vehicles applied for as a result of the damage caused by the claims, and the issuing of duplicate movement or driving licences destroyed or lost to such causes.

6. The decrease in income in local taxes that the previous paragraphs of this article produce in the Councils and Provincial Diputations will be compensated by the General Budget of the State, in accordance with the established In Article 9 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March.

7. Exceptional personal injury aid referred to in Article 2 shall be exempt from the Income Tax of the Physical Persons.

Article 11. Special tax reductions for agricultural activities.

For holdings and agricultural activities carried out in areas determining the order in which the provisions of Article 1 of this Royal Decree-Law are implemented, and in accordance with the provisions of paragraph 1. 4.1. of Article 37 of the Tax Regulation on the Income of the Physical Persons, approved by Royal Decree 439/2007 of 30 March, and Article 38 (3) of the Value Added Tax Regulation, approved by the Royal Decree of the European Parliament Decree 1624/1992 of 29 December 1992, the Ministry of Finance and Public Administrations, in the light of the reports of the Ministry of Agriculture, Food and the Environment may, by way of exception, authorise the reduction of the net yield rates referred to in Order HAP/2222/2014 of 27 November 2014 for which they are developed; for the year 2015 the method of objective estimation of the Tax on the Income of the Physical Persons and the simplified special regime of the Tax on the Value Added.

Article 12. Labour and Social Security Measures.

1. Collective redundancies, contract suspensions and reductions in wages have their direct cause in the damage caused by the weather events described in Article 1.1 of this royal decree, as well as in the loss of activity. (a) directly derived from them, in the sectors which are related, which are duly accredited, will have the consideration of a situation of force majeure, with the consequences arising from Articles 47 and 51 of the recast of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, 24 March. In the first case, the General Treasury of Social Security may exonerate the employer from the payment of the Social Security contributions and by concepts of joint collection for the duration of the suspension period, maintaining the condition of that period as effectively listed by the worker. In the event of termination of the contract, workers ' compensation shall be borne by the Salarial Guarantee Fund, subject to the legally established limits.

In cases where the company decides to suspend contracts or the temporary reduction of the working day on the basis of exceptional circumstances, the State Employment Public Service and, where appropriate, the Institute Social of the Navy, may authorize that the time in which the unemployment benefits are collected, regulated in Title III of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 of June, which will bring their immediate cause of the events included in the scope of this real Decree-law, is not computed for the purposes of consuming the maximum periods of perception established. It may also authorise unemployment benefits to be granted to workers included in those files which do not have the necessary periods of contribution to be entitled to them.

2. Undertakings and self-employed persons included in any social security scheme may, on the basis of the damage suffered or the loss of activity directly derived from them, apply for and obtain a request for a a moratorium of up to one year, without interest, in the payment of social security contributions and by means of joint collection concepts corresponding to three consecutive calendar months, from the previous one to the production of the disaster or, in the Case of workers included in the Special Scheme of Workers for the Account of Own or Self-Employed from the month it occurred.

3. Social security contributions which are entitled to the benefits provided for in the preceding paragraphs and have satisfied the quotas corresponding to the exemptions or the moratorium in question may ask for the refund of the amounts entered, including, where appropriate, interest on late payment, surcharges and costs incurred. If the person who is entitled to the refund is liable to the Social Security for other periods, the credit for the refund shall be applied to the payment of outstanding debts with that in the form that is legally applicable.

4. In order to carry out the repair of the damage caused, the Public Administrations and the non-profit entities may request from the competent Public Employment Service the posting of workers who are recipients of the benefits unemployment for social partnership work, in accordance with the provisions of Article 213.3 of the recast text of the General Law on Social Security.

Article 13. Recruitment scheme.

1. They may have the consideration of works, services or emergency supplies, subject to the corresponding agreement of the contracting authority, in compliance with the requirements of Article 113 of the recast of the Law on Public Sector Contracts, approved by Royal Decree-Law 3/2011 of 14 November, contracts for the repair or maintenance of infrastructure, equipment or services, as well as works for the replacement of goods damaged by the disaster, its value.

2. The occupation of the goods affected by the expropriations resulting from the construction of the works referred to in this article, for the purposes set out in Article 52 of the Law on Compulsory Expropriation, of 16 December of 16 December, is declared urgent. 1954.

3. For the processing of works contracts not covered by Article 126.2 of the recast text of the Law on Public Sector Contracts, it shall be exempt from the prior requirement for the availability of the land, without prejudice to its effective occupation must be preceded by the formalisation of the occupation act.

Article 14. Cooperation with local authorities.

1. The holder of the Ministry of Finance and Public Administrations is empowered to propose the payment of subsidies resulting from damage to infrastructure, equipment and facilities and services of municipal, regional and local ownership. (a) the communities, listed in Article 25.2 of Law No 7/1985 of 2 April, and the road network of provincial and foral deputations, island councils, as well as of the Autonomous Community Autonomous Communities, as referred to in Article 4; the part to be financed by the General Administration of the State, once the valuations of damages, up to the maximum amount to be determined in the actual development decrees.

2. Such grants shall be made available on the basis of the credit which is to be made available for this purpose, with the inclusion in the budget of that department.

3. Similarly, the holder of the Ministry of Finance and Public Administrations is empowered to establish the procedure for the granting of the aforementioned grants, as well as their monitoring and control, in the framework of the economic cooperation of the State to the investments of the local entities

Article 15. Insurance Compensation Consortium.

1. The Government Delegate in the affected Autonomous Community may request from the Insurance Compensation Consortium, for a more correct assessment of the non-personal damages, the corresponding assessments required according to Articles 2 and 3. of this royal decree-law, provided they do not affect public property.

2. The Insurance Compensation Consortium shall be entitled to the payment by the General Administration of the State of the work of assessment in accordance with the scale of professional fees which the Consortium has approved for its expert experts. insurance.

3. In order to facilitate the processing of aid and the assessment of damages, the competent administration and the Insurance Compensation Consortium may transmit the data on beneficiaries of the aid and compensation granted to them, their amounts and the goods concerned. Insurance companies operating in the Spanish territory shall be required to supply the Insurance Compensation Consortium with the information requested by them to comply with the provisions of the above.

Article 16. Investments made to repair the damage included in the scope of the actual decree-law.

The investments made to repair the damages referred to in Article 1 of this royal decree-law by the local entities that comply with the requirements laid down in the sixth provision of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, will have the consideration of financially sustainable investments.

Exceptionally, these investments will be implemented as a matter of priority against other financially sustainable investments and will not result in the application of paragraphs 1, 2, 4, 6 and 7 of the additional 16th provision of the recast text of the Local Law Regulatory Law, approved by the Royal Legislative Decree of March 5.

Additional disposition first. Limits of the aid.

The value of the aid granted under this royal decree-law, as far as material damage is concerned, cannot in any event exceed the difference between the value of the damage produced and the amount of other aid or (a) to be declared compatible or complementary, which, by the same concepts, may be granted by other public, national or international bodies, or may correspond under the existence of insurance policies.

Additional provision second. Budget appropriations.

The repair of damage to property of the General Administration of the State or, where appropriate, of the entities of the State, the grants to be granted pursuant to the provisions of Article 14, as well as the actions carried out pursuant to Articles 7 and 9, they shall be financed from the Budgetary Implementation Contingency Fund.

The Government, on the proposal of the Minister of Finance and Public Administrations, will enable the corresponding appropriations in the budgets of the affected ministerial departments, in accordance with the provisions of the 50 and 55 of Law 47/2003, of 26 November, General Budget.

Additional provision third. Agreements with other public administrations.

The General Administration of the State may conclude collaboration agreements requiring the application of this royal decree-law with the competent bodies of the autonomous communities and the local corporations concerned.

For the purposes of the issuing of the mandatory and binding report referred to in paragraph one of the first provision of Law 36/2014 of 26 December 2014, of State General Budget for the year 2015, take particular account of the circumstances justifying the adoption of the measures regulated in this royal decree-law.

Additional provision fourth. Inter-ministerial committee to monitor support measures for survivors.

1. An inter-ministerial committee is set up for the implementation of the support measures provided for in this royal decree, coordinated by the Directorate-General for Civil and Emergency Protection, and made up of representatives of the ministries of the Presidency, Interior, Finance and Public Administration, Development, Employment and Social Security, and Agriculture, Food and Environment, as well as Government Delegates in the affected Autonomous Communities and by a Representative of the Insurance Compensation Consortium.

2. The monitoring of the support measures provided for in this royal decree shall be carried out by the committee referred to in the previous paragraph, in coordination with the authorities of the autonomous communities, through the respective delegations. of the Government.

3. Before 30 October 2015, the inter-ministerial commission shall draw up a report on the actions carried out in implementation of this royal decree.

Additional provision fifth. No increase in personnel costs

The measures provided for in this royal decree-law will be carried out with the current staffing levels, with no increase in remuneration or other personnel costs.

Final disposition first. Competence title.

This royal decree-law is dictated by the provisions of the rules 7. ª, 13, 14. ª, 17. ª, 23. and 29. of Article 149.1 of the Constitution, without prejudice to any additional protective measures that they have adopted or may adopt. the affected Autonomous Communities.

Final disposition second. Environmental impact assessment.

By agreement of the Council of Ministers the exemption of environmental impact assessment of those works of repair or rehabilitation of infrastructures, equipment or installations referred to in the articles will be determined 4, 5, 6, 7 and 8, which must be subject to environmental impact assessment, in accordance with Article 7 of Law 21/2013, of 9 December, of environmental assessment, will be exempt from the substantiation of this procedure in compliance with the provisions of the Article 8 (3) and (4) of that Law No 21/2013 of 9 December 2013.

Final disposition third. Powers of development.

The Government and the holders of the various ministerial departments, within the scope of their respective powers, will dictate the necessary provisions and set the deadlines for the execution of the provisions of this real decree-law.

Final disposition fourth. Entry into force.

This royal decree-law will enter into force on the day of its publication in the "Official State Gazette".

Given in Madrid, on March 6, 2015.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY