I

Internal trade has been suffering for several years in a row that has fallen sharply in consumption. In this context, it is more necessary than ever, on the one hand, to reduce administrative burdens that hinder trade and, on the other, to energize the sector by allowing a more flexible regime of openings.

The commercial structure in Spain is characterized by a majority presence of small and medium-sized enterprises, exposed, due to their greater vulnerability, to the effects of the current economic crisis that has been reflected in an important decrease in sales figures and closure of commercial establishments.

However, retail trade is at the same time an especially dynamic area of economic activity and employment and, therefore, in order to promote economic recovery in the current context, the adoption of measures to facilitate the activity and remove obstacles to the development of entrepreneurship in this field.

The administrative burdens are some of these obstacles which are neither necessary nor proportionate and whose objectives can be achieved by means of control procedures that do not delay or paralyse the development of the activity. Particularly burdensome are certain licences whose procedures prevent the exercise of the activity until a long time after the initial investments have been undertaken.

In view of the OECD data, Spain is, in fact, the second country in Europe where more formalities are needed to create a company. It is therefore necessary to replace these administrative burdens as far as possible with other less burdensome control procedures, while ensuring compliance with the existing rules.

Law 25/2009, of 22 December, amending various laws for its adaptation to the Law on the Free Access to the Activities of Services and its Exercise, amended Article 84 of Law 7/1985, of April 2, Regulatory of the Local Regime's Bases, in order to submit the acts of preventive control of municipal scope to their principles when it is the access and exercise of the activities of services. Subsequently, Law 2/2011 of 4 March of Sustainable Economy incorporated into that Law 7/1985 of 2 April, Articles 84, 84 a and 84 b, establishing in general the unenforceability of a licence or other means of control preventive measures for the exercise of activities, except as necessary for the protection of public health or safety, the environment or historical-artistic heritage, or where they require the use of private use and occupation of the public domain but, in any case, conditioning their enforceability to a judgment of necessity and proportionality.

However, despite the impulse to reduce the burden and the licensing of these reforms in the area of retail trade, the regulatory framework remains very complex and unclear and there is still a huge regulatory dispersion and This is particularly important for SMEs in general and for micro-enterprises, in particular, which bear a considerable cost compared to the size of their activity. The particular reality of the retail trade sector shows, therefore, that it is necessary to make greater efforts to remove the administrative obstacles that currently exist for the exercise of certain activities, establishing the bases and urging the Autonomous Communities and Local Entities to adapt their legislation to a real benefit for the SMEs in the beginning and the exercise of the activity.

By this royal decree, a further step is taken to eliminate all the supposed prior municipal authorization or license, motivated in the protection of the environment, safety or public health, linked to commercial and other establishments detailed in the Annex with an area of up to 300 square metres. After the judgment of necessity and proportionality, it is considered that prior checks are not necessary because they are activities which, by their nature, by the facilities they require and by the size of the establishment, do not have a the impact of control through the approval technique, which is replaced by an ex-post control regime based on a responsible declaration. The flexibility also extends beyond the scope of the reform of Law 2/2011 of 4 March, and also affects all works related to the conditioning of these premises that do not require the drafting of a project works in accordance with Law 38/1999, of 5 November, of the Management of the Building. In this way, the execution of works and installations and the exercise of commercial and service activity may be initiated with the presentation of a responsible statement or prior communication, as the case may be, in which the employer declares comply with the requirements laid down by the rules in force and have the documents required, in addition to being in possession of the proof of payment of the corresponding charge where it is mandatory.

This will contribute to the dynamisation of activity for the benefit of economic growth and employment, in line with the objectives of reducing administrative burdens, improving the business environment, especially for SMEs, and the promotion of entrepreneurship in the Europe 2020 strategy.

Administrative control will be carried out ex post, applying the system of penalties in force in the field of internal trade, land management and urban planning, health protection, the environment and heritage. This mechanism does not imply a reduction of guarantees in the provision of the service to consumers or of the obligations to comply with the applicable regional or regional regulations.

The replacement of the licence by other acts of ex post control will in no case result in any of the tax revenues of the Councils or the bodies which previously issued the prior licences of the opening. On the other hand, as the opening of new establishments increases, an increase in the collection obtained by this concept may be recorded, as the opening of more and new shops is facilitated. This royal decree-law provides for the reform of the recast text of the Local Law Regulatory Law, approved by the Royal Legislative Decree of March 5, to this end.

the measures provided for in this Royal Decree-Law are aimed primarily at small and medium-sized commercial enterprises and complementary services, which account for more than 90% of the enterprises which carry out their business in the Community. these sectors, normally in establishments whose useful area of exposure and sale to the public does not exceed 300 square metres, which covers most of the activities listed in the Annex to this royal decree-law. It is therefore considered that, through this real decree-law, the opening of new premises and the generation of employment in this sector will be promoted.

This royal decree-law is based on the right to private property of article 33.1 of the Spanish Constitution and to the freedom of enterprise of its article 38, as well as the principles of freedom of establishment, free movement of persons movement of goods and freedom to provide services under Article 139.2, which advocate the market unit.

It is important to stress that the reform introduced responds to the positive objective of adopting general objectives and guidelines in the economic recovery plan, establishing a minimum common denominator for all the State that guarantees to businesses a framework of legal certainty and normative unity throughout the territory. All this, without prejudice to the fact that the Autonomous Communities, in the field of their powers, can regulate a more far-reaching regime in the elimination of any kind of prior control.

The measures taken in this royal decree constitute precepts of specific and specific regulation. However, this is not an obstacle to considering these as genuine measures of general economic management, as the constitutional case-law has consistently highlighted, since the adopted regulatory action has a direct and indirect impact on the economy. significant on general economic activity.

Additionally, the measures contained in this royal decree-law facilitate administrative management and the elimination of burdens, which also affects the common administrative procedure (Art. 149.1.18ª CE).

In accordance with the measures provided for in this royal decree-law, in order to abolish licences, and by application of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and the Procedure Common Administrative, any rule, provision or act, adopted by any organ of the regional or local authorities which contravene or hinders the application of this system, may be declared null and void, without prejudice to the requirement, where appropriate, of the corresponding patrimonial liability to the non-compliant public administration.

The elimination of open and active licenses is enshrined in a total of five articles, in which the object is regulated, the scope of application, the unenforceability of municipal licenses prior to the opening of establishment, the responsible reporting regime and the general control regime.

II

Title II adds a new export support mechanism to those already existing in the Spanish legal system. The mechanism approved by this title is intended to develop the capabilities of the Ministry of Defense in the management of defense material programs for export.

The lack of mechanisms that would allow a more active participation of the Ministry of Defense in the management of export programs has been a competitive disadvantage for our base. The Commission has been forced to compete in the international market in unequal conditions against offers from foreign industrial bases which enjoy a much more proactive and effective support offered by the United States. their governments of origin.

The measures that apply in this real decree-law and which, in short, support the urgency and the need of the norm, have as a fundamental objective to face the deficiencies warned in this crucial stage for the Spanish sector This is the reason why the Spanish Government has been in the process of increasing the international demand for defense equipment, the growing international competition in the process of defense, and the growing international competition in the process. the award of major programmes by certain emerging powers, and the existence of a declared and current interest, by the same, in the Spanish Government's sole interlocutor in processes for the acquisition of defence equipment which, taking into account their size, do not allow for delay.

Notwithstanding the urgency, this regulatory need will allow the Spanish Government to provide effective, durable, flexible and adaptable instruments to meet the needs of international demand.

The provisions contained in the same adapt to the Spanish legal system traditional institutions in the comparative right relative to the management of programs of defense material for export, giving to the Ministry of Defense of effective, flexible and adaptable instruments to meet the needs of the international demand for each case and avoiding the responsibility of the Spanish Public Finance due to obligations that by its nature only the contractors or the governments must correspond either to the contractors or to the acquirers.

The implementation of this mechanism is based on two legal relations; a horizontal one, from government to government, between the applicant government and the Spanish government, and a vertical one, between the Spanish Government (through the Ministry of Defence) and one or more supply companies.

The horizontal relationship is based on the conclusion of a contract between the Government of Spain and another foreign government, as provided for in Article 7.1.g of Law 24/2011 of 1 August, on public sector contracts. in the fields of defence and security. Under that contract, the foreign government asks the Government of Spain to carry out all the necessary management activities so that a certain material or defence technology is transmitted to it by a Spanish contractor. The legal business of the mandate inherent in such a contract has the advantages that the well supplied does not integrate into the patrimony of the public administrations, that the current regulations in matters of control of the trade are not modified In the case of a defence material, it is possible to transmit directly between the contractors and the foreign government the liabilities and risks arising from the contracts.

For its part, the vertical relationship is developed through the activities that, under the previous order, will carry out the Ministry of Defense in the internal legal traffic applying the mechanisms in force public sector administration, as well as the system of control of economic and financial management and the system of penalties provided for in the budgetary rules.

In view of the fact that the procurement is not carried out by public funds, it is envisaged to open up accounts of foreign government funds from which only the Spanish Government is entitled to extract the funds. " At the same time, special provisions are articulated to regulate all occasions where the general public sector procurement rules provide for a flow of funds between a public administration and a contractor, so that the flows of funds operating in this relationship are not linked to the Public Finance, but to the fund situation account in which the amounts advanced by the foreign government are deposited to cover the programmes.

As an element of closure, following the example of the comparative right, it has been considered appropriate to provide for the reimbursement of the costs incurred by the Ministry of Defence from the fund account of the programme to be managed for export, in such a way that the support provided is carried out at no cost or benefit to the Ministry of Defence.

III

This content is further completed with two additional provisions. In the first, it is available, on the one hand, to draw up models of prior communication and a responsible declaration in order to facilitate administrative cooperation and, on the other hand, the development of a type of licensing ordinance. municipal. In the second of the additional provisions, private collaboration entities are given the right to check the requirements of the declarants. A transitional provision is introduced, setting out the arrangements applicable to the procedures initiated before the entry into force of this royal decree-law, and a derogation provision.

In addition, eleven final provisions are collected that aim to amend the Local Government Regulatory Law so that the reform that is undertaken in the area of licenses does not prejudice the tax regime of the former; amend the second transitional provision of Law 18/2009 of 23 November, amending the text of the Law on Traffic, Circulation of Motor Vehicles and Road Safety, approved by Royal Decree 339/1990, -on 2 March, in respect of penalties, in such a way that, given the impossibility of meeting the deadline originally set to expire on 25 May 2012, the maximum period for which the local authorities can provide for the notifications in the Road Electronic Directorate or, where appropriate, the local authorities, will be extended until 25 May 2014. Table of Traffic Sanctions, thus ensuring, during that time, the validity of the notifications which they continue to make until they have the technical and budgetary means necessary for their accession to the new system; amend Royal Decree-Law 16/2012 of 20 April of urgent measures to ensure the the sustainability of the National Health System and improve the quality and safety of its benefits, as a material error has been detected in the wording given in Article 5 to Article 2 of Royal Decree 823/2008 of 16 May 2008, establish the margins, deductions and discounts corresponding to the distribution and supply of medicinal products for human use, which it is necessary to correct immediately, since the content of the scale incorporated therein makes the effective implementation of the planned bonus scheme for pharmacy offices; on the other hand, amend the first provision of Royal Decree-Law 12/2012 of 30 March introducing various tax and administrative measures aimed at reducing the public deficit, which is the regulatory burden for the tax declaration In order to determine the value for tax purposes of the goods or rights which have been the subject of a declaration, certain channels are introduced in order to avoid situations of deimposition; in addition, the Institute is excluded from the Official Credit for the scope of Royal Decree-Law 18/2012, of 11 May, on consolidation and sale of real estate assets in the financial sector; the government is also allowed to extend the catalogue of commercial activities and services, for the purposes of the unenforceability of licences, as well as the threshold of the area covered by Title I of this Royal Decree-Law; the competence of the Autonomous Communities is also safeguarded in order to extend that catalogue and threshold; it is available that the Government must, in any event, review the same in the period of a year since the entry into force of the royal decree-law; the government is enabled to dictate the provisions necessary for the development and application of Title II of this royal decree-law; the relevant titles which attribute to the State the competence to issue the same are identified; and it is determined that their entry into force will be the following day of publication in the Official Gazette of the State. Finally, an annex is inserted in which the groups and groups of activities affected by Royal Decree 1175/1990 of 28 September 1990, for which the rates and the instruction in the activities tax are approved, are identified. Economic.

In its virtue, making use of the authorization contained in article 86 of the Constitution, on a joint proposal of the Minister of Economy and Competitiveness, the Minister of Defense, the Minister of Finance and Administrations Public, the Minister of the Interior and the Minister for Health, Social Services and Equality, and after deliberation by the Council of Ministers at its meeting on 25 May 2012,

DISPONGO:

TITLE I

Urgent measures to boost trade

Article 1. Object.

Title I of this royal decree-law aims to boost and energize the retail trade and certain services through the elimination of existing administrative burdens and restrictions affecting the the initiation and exercise of commercial activity, in particular by the abolition of municipal-level licences linked to commercial establishments, their premises and certain previous works.

Article 2. Scope.

1. The provisions of Title I of this Royal Decree-Law shall apply to the commercial activities of retailers and to the provision of certain services provided for in the Annex to this Royal Decree-Law, carried out through establishments permanent, located in any part of the national territory, and the useful area of exposure and sale to the public is not more than 300 square metres.

2. The activities carried out in those establishments which have an impact on the historical-artistic heritage or on the private use and occupation of the goods remain outside the scope of the regulation contained in Title I of this royal decree. of public domain.

Article 3. License unenforceability.

1. For the commencement and development of the commercial activities and services defined in the previous article, it may not be required by the public sector authorities or entities to obtain prior license of the facilities, operation or activity, or other similar or similar classes which subject to prior authorisation the exercise of the commercial activity to be carried out or the possibility of the opening of the corresponding establishment.

2. The changes in ownership of the commercial and service activities are also not subject to a license. In such cases, prior communication to the competent authorities shall be required for information purposes.

3. No licence or prior authorisation shall be required for the performance of works linked to the conditioning of premises to carry out commercial activity where they do not require the drafting of a work project in accordance with the law. 38/1999, of 5 November, of Ordination of the Building.

4. The lack of license required by this article is determined not to govern the construction works that are accurate according to the current order, which will continue to be regulated, as regards the requirement of prior license, general requirements and competence for granting them, by their corresponding rules.

Article 4. Responsible statement or prior communication.

1. Prior licences which, in accordance with the foregoing Articles, cannot be required, shall be replaced by responsible statements, or by prior communications, in accordance with the provisions of Article 71a of Law No 30/1992, November 26, Legal Regime of the Public Administrations and the Common Administrative Procedure, regarding compliance with the legal provisions established in the current regulations. In any event, the declarant shall be in possession of the payment supporting evidence of the relevant tax where it is mandatory.

2. The responsible statement, or the prior notice, shall contain an explicit expression of compliance with those requirements which are enforceable in accordance with the rules in force, including being in possession of the project, in the case of the works to be carried out as required by the provisions of Law 38/1999 of 5 November.

3. The projects referred to in the previous paragraph shall be signed by competent technicians in accordance with the rules in force.

4. Where a number of actions relating to the same activity or to the premises where the activity is carried out are to be carried out, the responsible statements, or prior communications, shall be processed jointly.

Article 5. Subject to the general control system.

The presentation of the responsible statement, or of the prior communication, with the consequent effect of enabling from that moment on the material exercise of the commercial activity, will not prejudge in any way the (a) the conditions of the establishment and the conditions of the establishment to the rules applicable, nor shall it limit the exercise of administrative powers, of verification, inspection, sanction, and in general of control, which the administration in any Order, state, regional or local, are attributed to it by the applicable sectorial order in each case.

Within the framework of its powers, local authorities are enabled to regulate the procedure for subsequent verification of the elements and circumstances highlighted by the person concerned through the responsible declaration. or of the prior notice, in accordance with the provisions of Article 71a of Law 30/1992, of 26 November.

TITLE II

Support for the export of defense material by the Ministry of Defense

Article 6. Contracts relating to the supply of defence equipment.

The Ministry of Defense, in compliance with the terms established in a contract concluded between the Government of Spain and another foreign government, will be able to carry out the contracting actions in the name and representation of such foreign government, supervision, logistical support and transfer of technology necessary for the delivery to the same of a given defence material, in the terms contained in Article 8.

Article 7. Foreign Government guarantees.

The responsibilities assumed by the Ministry of Defense under the contract concluded between the Government of Spain and a foreign government must be sufficiently guaranteed by the latter.

Article 8. Actions taken by the Ministry of Defence.

1. In compliance with the terms set out in a contract concluded between the Government of Spain and a foreign government, the Ministry of Defence may carry out the following actions:

(a) Contry, in accordance with the provisions of Article 11.1 of this Royal Decree-Law, in the name and representation of a foreign government the supply of the defence material requested by the foreign government, as well as monitor the execution and fulfillment of the contract and receive the provisioning object.

b) Monitor compliance in time and form of other defense material supply contracts concluded between foreign governments and a company with domicile in Spanish territory.

c) Plan and administer defense material procurement programs in favor of foreign governments.

d) Transmit operational and technological knowledge on defense material to foreign governments, as well as contract their transmission.

e) To provide technical and operational training services or other services necessary for the execution of a defence material programme and to contract its performance.

f) Carry out quality assurance activities.

g) Any other activities that are complementary to the above or necessary for the good purpose of the activities.

2. The carrying out of the activities referred to in paragraph 1 involving acts of procurement by the Ministry of Defence on behalf of a foreign government shall in no case entail cost or economic benefit to the Ministry of Defence.

3. The activities referred to in paragraph 1 shall be carried out on the basis of contracts concluded between the Government of Spain and other governments of the Member States of the European Union, as provided for in Community legislation.

Article 9. Non-integration of goods to be supplied to the public authorities ' assets.

In no case shall the defence material, the supply of which is contracted by the Ministry of Defence, referred to in Article 8.1, become part of the public administration's assets.

Article 10. Condition of exporter.

For the purposes of Law 53/2007 of 28 December 2007 on the control of foreign trade in defence and dual-use material, the implementation by the Ministry of Defence of the activities described in Article 8.1 shall not alter the condition of the contractor's exporter.

Article 11. Contracts on behalf and representation of a foreign government.

1. Without prejudice to the provisions of the contract concluded between the Government of Spain and another foreign government, and in any event not provided for in this Title, the conclusion of contracts for the implementation of the actions provided for in Article 8.1 shall be governed by the rules in force in the field of public sector contracts.

2. The document certifying the availability of the funds necessary for the acquisition of an expenditure commitment, issued by the credit institution in which the fund situation account is situated, shall be incorporated into the procurement file. referred to in Article 12

3. The financial guarantees to be provided in contracts concluded with the Ministry of Defence shall be deposited with the same credit institution in which a fund account has been opened. Responsibility for the management of such guarantees shall be the responsibility of the Ministry of Defence, in any case and on an exclusive basis.

In the event that the guarantee is provided by guarantee, the guarantee must be constituted in solidarity and with the waiver of the benefit of excision.

In the event that the guarantee is constituted by a security insurance contract, the following rules shall apply:

(a) The foreign government must have the status of insured.

(b) In the event of non-compliance with the policyholder, the compensation resulting from the insurance contract shall be entered into the account referred to in Article 12.

(c) The contract must be concluded with insurance companies qualified to operate in Spain in the course of security insurance.

4. The imposition of penalties on the contractor in the event of a delay shall be effected by deduction of the amounts which, as a whole or in part, must be paid to the contractor or to the security which, where appropriate, has been lodged, where they cannot be deducted from the withholding tax on the foreign government's fund account.

5. In cases where, in accordance with the Spanish legal order, in the exercise of the actions referred to in Article 8.1, the Ministry of Defence is liable for damages caused by the contractor to third parties such as immediate and direct consequence of a given order or as a result of the vices of the project developed by the same for the supply of manufacture, damages damages will be executed against the account of the situation of funds of the foreign government.

6. If the Ministry of Defence, acting under the assumed representation, delays the payment of the price for the full or partial realization of a contract, the interest for such delay and the compensation for recovery costs shall be executed against the foreign government's fund situation account.

7. In the event of suspension of the contract at the request of the foreign government, the contractor shall be paid the damages effectively incurred by the foreign government's fund account.

8. In the event of termination of the contract for compliance, if the payment of the settlement balance is delayed, the contractor shall be entitled to receive the interest on late payment and the compensation for the costs of recovery from the account of the situation. of foreign government funds.

9. In case of termination of the contract due to the cause provided for in Article 223.g) of the recast of the Law on Public Sector Contracts, the interest on late payment and compensation that correspond will be executed against the fund situation account of the foreign government.

Article 12. Fund situation accounts to finance the acquisition of defence equipment by a foreign government.

1. In order to carry out the activities referred to in Article 8.1, the Ministry of Defence may, acting on behalf of a foreign government, under a contract concluded between the Government of Spain and another foreign government, administer (a) the status of funds opened by that institution in credit institutions with its registered office in Spanish territory, as well as the contracting of its opening.

2. The opening of the fund status account shall be contracted in such a way that only the Ministry of Defence is empowered to extract and retain funds from it.

3. For the opening of the said fund situation account by the Ministry of Defence, the procurement file must comply with the rules on public sector contracts, by negotiated procedure with a minimum of three offers and without requiring the provision of final security. Contracts shall necessarily contain an exclusion clause from the right of compensation with other funds deposited by the foreign government in the same credit institution.

Awarded and formalized the contract, such extremes shall be communicated to the foreign government with the expression of the date from which the execution of the contract begins.

4. The Ministry of Defence may enter into agreements with credit institutions to determine the arrangements for the operation of the accounts opened for the purposes expressed in this Title in which the funds of governments are located. foreign and, in particular, the interest rate to which they will be paid, the fees payable, where appropriate, the means of payment associated with them and the reporting obligations assumed by the credit institutions.

5. The Ministry of Defence may, in relation to the accounts referred to above, obtain any information from the managing body or the credit institution concerned to verify compliance with the conditions under which the account opening.

6. It will be sent to the Government's Delegation for Economic Affairs, information on the progress and situation of the fund situation accounts.

Article 13. Costs.

1. The costs arising from the activities referred to in Article 8 shall be charged directly to the foreign government's fund account.

2. The costs incurred by the Ministry of Defence for the provision of services resulting from the activities described in Article 8 shall be reimbursed by way of income in favour of the Treasury. Public.

Article 14. Control of economic and financial management.

The functions of control of the economic and financial management provided for in Title VI of Law 47/2003, of 26 November, General Budget, shall be exercised by analogy on the actions provided for in this Title and the accounts of the situation of funds.

Article 15. Regime of responsibilities.

The liability regime provided for in Title VII of Law 47/2003 of 26 November 2003 shall apply to the actions referred to in Article 8, in accordance with the terms laid down by that Act.

Additional disposition first. Collaborative actions with public administrations.

1. The State shall promote with the association of local state entities with greater implementation the elaboration of a model type of responsible declaration and prior communication, for the purposes foreseen in Title I of this royal decree-law, The collaboration actions that are deemed appropriate can be agreed.

2. In addition, within the framework of the Committee for the Improvement of the Regulation of the activities of services, public administrations will cooperate to promote the development of a standard ordinance on the control and intervention of municipal authorities. take into account the content of Title I of this royal decree-law in relation to retail trade activity.

Additional provision second. Enabling the collaborating entities.

For the performance of the verification activity of the requirements and circumstances referred to in the responsible statement or prior notice regulated in Article 4 of this royal decree, the local corporations The competent authorities may use the private collaboration of legally accredited valuation entities, through which all or part of the audit activity may be managed. Those entities shall act as a concurrency. In any event, the persons concerned, for the purposes of assessing the requirements stated in their responsible statements, or in their prior communications, may freely make use of or not use the services of such entities, without A differentiated treatment by the competent administration, which is addressed to the communication.

Single transient arrangement. License requests made previously.

1. Proceedings initiated prior to the entry into force of Title I of this royal decree-law, and which are intended to obtain the licences or authorizations which are necessary in accordance with the rules of the preceding paragraph, shall be processed and resolve by the regulations in force at the time of filing the application.

2. By way of derogation from the above paragraph, the person concerned may, prior to the decision, withdraw his application and thus opt for the application of the new legislation in so far as it is applicable.

Single repeal provision. Regulatory repeal.

All provisions of equal or lower rank are repealed or are opposed to the provisions of this royal decree-law.

Final disposition first. Amendment of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March.

The recast text of the Local Law Regulatory Law, approved by the Royal Legislative Decree of March 5, is amended as follows:

One. The content of points (h) and (i) of Article 20 (4) is amended as follows:

" (h) Granting of the urban planning licenses required by land law and urban planning or carrying out administrative control activities in cases where the requirement for a licence is replaced by the presentation of a responsible statement or prior communication.

i) Granting of the opening licenses of establishments or carrying out administrative control activities in cases where the requirement for a licence is replaced by the declaration of declaration Prior communication or communication. "

Two. Article 100 (1) is amended as follows:

" 1. The Tax on Constructions, Facilities and Works is an indirect tribute whose taxable fact is constituted by the realization, within the municipal term, of any construction, installation or work for which the obtaining of the a corresponding licence for works or town planning, whether or not such a licence has been obtained, or for which the submission of a responsible declaration or prior notice is required, provided that the issue of the licence or control activity corresponds to the the city council of the imposition. "

Three. Article 101 (2) is amended as follows:

" 2. In the event that the construction, installation or work is not carried out by the taxable taxpayer, it shall be the condition of the taxable person's substitute taxable persons who apply for the corresponding licences or submit the relevant statements or prior communications or those carrying out the constructions, installations or works.

The substitute may require the taxpayer to pay the amount of the tax paid. "

Four. Article 103 (1) is amended, which is worded as follows:

" 1. Where the compulsory licence is granted or the responsible declaration or the prior communication is lodged or where, in the absence of a request, granted or refused, the construction, installation or construction of the licence is initiated, A provisional account shall be taken into account, the taxable amount being determined:

(a) On the basis of the budget submitted by the parties concerned, provided that it has been endorsed by the relevant official college where this is a mandatory requirement.

b) When the tax ordinance so provides, depending on the indices or modules that it establishes to the effect.

Upon completion of the construction, installation or work, and taking into account its actual and actual cost, the city council, by appropriate administrative verification, will, where appropriate, amend the tax base referred to in the previous paragraph practicing the corresponding final settlement, and requiring the taxable person or reintegrating, where appropriate, the amount concerned. "

Final disposition second. Amendment of Law 18/2009 of 23 November amending the text of the Law on Traffic, Circulation of Vehicles to Motor and Road Safety, approved by Royal Decree 339/1990 of 2 March 1990 on the subject of the law of the sanctioning.

Law 18/2009, of 23 November, amending the text of the Law on Traffic, Circulation of Motor Vehicles and Road Safety, approved by Royal Decree 339/1990 of 2 March 1990, in the field of sanctioning, is amended as follows:

One. The second transitional provision is worded as follows:

" Second transient disposition. Practice of notifications in the Road Electronic Direction and in the Edictal Board of Traffic Sanctions.

The local authorities shall make the notifications in the Road Electronic Address or, where appropriate, in the Edictal Board of Traffic Sanctions before 25 May 2014, provided that they are available to them. budget and its technical means. "

Two. A paragraph 3 is added to the sixth final provision with the following wording:

" 3. The Government is hereby authorised to amend, by means of royal decree, the temporary provision for the practice of notifications in the Road Electronic Directorate and the Edictal Board of Traffic Penalties contained in the second transitional provision, taking into account the financial situation and the actual possibilities of implementation by the local authorities of the measures necessary for the full effectiveness of this notification system. "

Final disposition third. Amendment of Royal Decree-Law 12/2012 of 30 March introducing various tax and administrative measures aimed at reducing the public deficit.

With effect from the entry into force of Royal Decree-Law 12/2012 of 30 March, introducing various tax and administrative measures aimed at reducing the public deficit, two new paragraphs 6 are added. and 7 in the first provision of the aforementioned Royal Decree-Law, which are worded as follows:

" 6. Where the legal holder of the right or right subject to the special tax declaration does not reside in Spanish territory and does not coincide with the actual holder, the holder may be considered to be the holder of the right or right to hold the legal title. of the goods or rights before 31 December 2013.

7. The value of the acquisition of the goods and rights covered by the special declaration shall be valid for tax purposes in relation to the taxes referred to in paragraph 1 above, from the date of filing of the declaration and completion. of the corresponding income. However, where the acquisition value is higher than the normal market value of the goods or rights on that date, for the purposes of future transmissions only losses or, where applicable, negative returns shall be calculated as a result of the which exceed the difference between the two values.

In no case shall the impairment losses or value adjustments corresponding to the goods and rights subject to the special declaration, nor the losses arising from the transmission of such goods, be fiscally deductible. rights where the acquirer is a person or entity linked to the terms laid down in Article 16 of the recast of the Corporate Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004.

Where goods or rights are the subject of a declaration that is partially or partially owned by declared income, the goods or rights shall, for tax purposes, maintain the value they had before the presentation of the special declaration. '

Final disposition fourth. Amendment of Royal Decree-Law 16/2012 of 20 April of urgent measures to ensure the sustainability of the National Health System and improve the quality and safety of its benefits.

Article 5 of Royal Decree-Law 16/2012 of 20 April, of urgent measures to ensure the sustainability of the National Health System and improve the quality and safety of its benefits, is worded as follows: mode:

" Article 5. Amendment of Royal Decree 823/2008 of 16 May 2008 establishing the margins, deductions and discounts corresponding to the distribution and dispensing of medicinal products for human use.

Article 2 (8) of Royal Decree 823/2008 of 16 May 2008 establishing the margins, deductions and discounts corresponding to the distribution and supply of medicinal products for human use is amended, being worded as follows:

8. In order to ensure the accessibility and quality of the service, as well as the appropriate pharmaceutical attention to the users of the National Health System, to the pharmacy offices that are exempt from the scale of regulated deductions in the Paragraph 5 of this Article shall apply to them a corrective index of the margins of the pharmacy offices corresponding to the prescriptions or orders for the supply of medicinal products for human use manufactured industrially with public funds, according to the following scale:

Differential		Percentage	Fixed
	to
0.01	2.750.00
5.500.00		7.75%	199.38
	7.75%
5.500.01	8.250.00	8.25%	412.50
8.250.01	10.466.66	8.75%	639.37
10.466.67	12,500.00		833.33

For the implementation of the corresponding tranche of the said scale, account shall be taken of the amount of the difference between EUR 12,500 and the amount of the monthly turnover corresponding to the prescriptions or orders of supply of medicinal products for human use manufactured industrially dispensed from public funds. Such monthly billing shall be calculated in terms of the selling price to the public increased with the value added tax. As regards the presentation of medicinal products with an industrial price exceeding EUR 91,63 and for the purposes of such monthly invoicing, the amount which, calculated in terms of the selling price to the public, including the price, shall be excluded from that calculation. the value added tax exceeds the quoted industrial price.

The difference between that amount and the corresponding lower tranche of the said scale shall be applied to the percentage indicated therein and the resulting amount shall be added to the fixed amount specified in each tranche of the scale. In no case shall the amount resulting from the application of the margin correction index exceed, in favour of the pharmacy, EUR 833,33 per month.

Such pharmacy offices must also meet the following requirements:

(a) That they have not been subject to administrative sanction or professional disablement or are excluded from their concertation.

b) to participate in the pharmaceutical care programmes and in the implementation of the set of activities intended for the rational use of medicinal products to be established by the relevant health administration.

c) That their total annual sales, in terms of the sale price to the public increased with the value added tax, do not exceed EUR 200,000 in the financial year corresponding to the previous calendar year.

The decision on the fulfilment of the required requirements, as well as the resolution of the incidents that occur, shall be the responsibility of the different health administrations competent for management Pharmaceutical companies which will establish the procedure for their application. This will give a preliminary hearing to the General Mutuality of Civil Servants of the State, to the General Judicial Mutuality, to the Social Institute of the Armed Forces and, if necessary, to the National Institute of Management. Health.

The amount derived from the application of the corrective index of the margins corresponding to the health administrations of the National Health System, including the General Mutuality of Civil Servants of the The State, the General Judicial Mutuality and the Social Institute of the Armed Forces, will be the one to apply the percentage that each of them represents in the monthly billing of each pharmacy office, considered together. The procedure for the management of such information shall be in accordance with the rules established in respect of reports on the application of the joint scale of deductions

Final disposition fifth. Amendment of Royal Decree-Law 18/2012 of 11 May on the reorganisation and sale of real estate assets in the financial sector.

An additional third provision is added with the following wording:

" Additional provision third. Specific regime of the Official Credit Institute.

The Official Credit Institute is excluded from the scope of this royal decree-law. "

Final disposition sixth. Enable the Government to modify the catalogue of activities provided for in the Annex to this Royal Decree-Law.

The Government, on the proposal of the Minister of Economy and Competitiveness, will be able to modify the catalogue of the commercial activities and services provided for in the annex of this royal decree-law. In any event, it shall be reviewed within one year of the entry into force of the year.

Final disposition seventh. Enable the Government to amend the area threshold provided for in Title I of this Royal Decree-Law.

The Government, on a proposal from the Minister of Economy and Competitiveness, may modify the applicable area threshold, provided for in Title I of this royal decree-law, in order to be able to extend it to other areas adapting to market and economic circumstances. In any event, it shall be reviewed within one year of the entry into force of the year.

Final disposition octave. Extension by the Autonomous Communities of the area threshold and the catalogue of activities.

The Autonomous Communities, within the scope of their powers, may extend the area threshold and the catalogue of commercial activities and services provided for in Title I and the Annex to this royal decree-law.

Final disposition ninth. Competence title.

The present royal decree-law, is dictated by the provisions of the rules 1. ª, 13. ª, 14. ª, 16. and 18. of article 149.1 of the Spanish Constitution, which attribute to the State exclusive competence on the regulation of the basic conditions guaranteeing the equality of all Spaniards in the exercise of rights and in the fulfilment of constitutional duties, the establishment of bases and the coordination of economic activity, General Finance, legislation on pharmaceutical products, as well as the establishment of the bases of the system The legal framework for public administrations.

Final disposition tenth. Regulatory development of Title II.

The Government may issue the necessary provisions for the development and implementation of the provisions of Title II of this Royal Decree-Law.

Final disposition eleventh. Entry into force

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

Given in Madrid, 25 May 2012.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY

ANNEX

Activities included in the scope of this royal decree-law

The following activities have been identified with the keys and in the terms established by Royal Decree 1175/1990 of 28 September, approving the fees and the instruction of the Tax on Activities Economic.

Pool 45. Footwear and clothing industry and other textile garments.

GROUP 452. MANUFACTURE OF HANDCRAFT AND CUSTOM FOOTWEAR (INCLUDING ORTHOPAEDIC FOOTWEAR).

Heading 452.1. Craft and custom footwear.

Heading 452.2. Orthopaedic footwear with the exception of the product concerned.

GROUP 454. CLOTHING AND CLOTHING ACCESSORIES.

Heading 454.1. Custom made garments.

Heading 454.2. Hats and accessories for custom-made dress.

Pool 64. Retail trade in foodstuffs, beverages and tobacco made in permanent establishments.

GROUP 641. Retail trade in fruits, vegetables, vegetables and tubers.

GROUP 642. Retail trade in meat and offal; processed meat products and derivatives; eggs, poultry, rabbit, farmed, game; and products derived therefrom.

Heading 642.1. Retail trade in meat and offal; processed meat products and derivatives; eggs, poultry, rabbit, farmed, game; and products derived therefrom.

Heading 642.2. Retail trade, in premises for the sale of butcher-charcuteria, fresh and frozen meat, offal and all kinds of meat products and derivatives; eggs, poultry, rabbits, farmed, game and products derived therefrom.

Heading 642.3. Retail trade, in premises for the sale of butcher-shops, fresh and frozen meat, offal, products from meat industries and fresh meat products, raw, adobated, salted bacon, blood sausages (morcillas) and those other traditional characteristics for which they are authorised, as well as eggs, birds, rabbits, farmed, game and products derived therefrom.

Heading 642.4. Retail trade, in butcher shops, of fresh and frozen meat, offal and processed meat products and derivatives, as well as of eggs, poultry, rabbits, farmed, game and products derived therefrom.

Heading 642.5. Retail trade in eggs, poultry, farm rabbits, game; and products derived therefrom.

Heading 642.6. Retail trade, in casqueries, of viscera and offal from animals of slaughter, fresh and frozen.

GROUP 643. Retail trade in fish and other fishery and aquaculture products and snails.

Heading 643.1. Retail trade in fish and other fishery and aquaculture products and snails.

Heading 643.2. Retail trade in cod and other salting fish.

GROUP 644. Retail trade of bread, pastry, confectionery and the like and milk and milk products.

Heading 644.1. Retail trade in bread, pastry, confectionery and the like and milk and milk products

Heading 644.2. Dispatches of bread, special breads and bolleria.

Heading 644.3. Retail trade in pastry, pastry and confectionery products.

Heading 644.4. Retail ice cream trade.

Heading 644.5. Retail trade of chocolates and candies.

Heading 644.6. Retail trade of fried masses, with or without hedges or fillers, crisps, appetizers, nuts, treats, chocolate preparations and refreshing drinks.

GROUP 645. Retail trade in wines and beverages of all kinds.

GROUP 647. Retail trade in food products and beverages in general.

Heading 647.1. Retail trade of any kind of food and beverage products in establishments with vendor.

Heading 647.2. Retail trade of any kind of food and drink products on a self-service or mixed basis in establishments whose sales room has a floor area of less than 120 square metres.

Heading 647.3. Retail trade of any kind of food and drink products on a self-service or mixed basis in supermarkets, so called when the area of their sales room is between 120 and 399 square metres.

Pool 65. Retail trade in non-food industrial products made in permanent establishments.

GROUP 651. Retail trade in textile products, clothing, footwear, fur and leather goods.

Heading 651.1. Retail trade in textile products, household garments, carpets and the like, and upholstery articles.

Heading 651.2. Retail trade of all kinds of garments for the dress and headgear.

Heading 651.3. Retail trade in lingerie and corsetry.

Heading 651.4. Retail trade of merchandise and parcel delivery items.

Heading 651.5. Retail trade of special garments.

Heading 651.6. Retail trade in footwear, leather goods and imitation or substitute products, belts, wallets, bags, suitcases and travel articles in general.

Heading 651.7. Retail trade in fur clothing.

GROUP 652. Retail trade in articles of drogery and cleaning; perfumery and cosmetics of all kinds; and of chemicals in general; retail trade of herbs and plants in herbalists.

Heading 652.2. Retail trade in products of drogery, perfumery and cosmetics, cleaning, paints, varnishes, solvents, papers and other products for decoration and chemical products.

Heading 652.3. Retail trade in perfumery and cosmetic products, and articles for personal hygiene and grooming.

Heading 652.4. Retail trade of plants and herbs in herbalists.

GROUP 653. Retail trade of items for home equipment and construction.

Heading 653.1. Retail trade of furniture (except for office furniture).

Heading 653.2. Retail trade in electrical equipment, electronic appliances and other household appliances operated by other types of energy other than electric power, as well as kitchen furniture.

Heading 653.3. Retail trade of goods, hardware, decoration, gift or claim (including jewellery and small appliances).

Heading 654.4 Retail trade in construction materials and articles and sanitation furniture.

Heading 653.5. Retail trade of doors, windows and blinds, mouldings and frames, tiles and parquet mosaic, basket and cork articles.

Heading 653.6. Retail trade of DIY items.

Heading 653.9. Retail trade of other items for household equipment n.e.c.

GROUP 654. Retail trade in land vehicles, aircraft and vessels and machinery. Spare parts and accessories.

Heading 654.1. Retail trade in land vehicles.

Heading 654.2. Retail trade of accessories and spare parts for land vehicles.

Heading 654.3. Retail trade in air vehicles.

Heading 654.4. Retail trade in sailing or motor vehicles and motor and sports vehicles.

Heading 654.5. Retail trade of all kinds of machinery (except household, office, medical, orthopaedic, optical and photographic equipment).

Heading 654.6. Retail trade of covers, bands or trays and air chambers for all types of vehicles.

GROUP 656. Retail trade in used goods such as furniture, garments and ordinary household goods.

GROUP 657. Retail trade in musical instruments in general, as well as their accessories.

GROUP 659. Other retail trade.

Heading 659.1. Retail trade of stamps, coins, commemorative medals, collectors ' notes, works of art and antiques, loose minerals or in collections, fossils, insects, shells, plants and animals dissected.

Heading 659.2. Retail trade in office and machine furniture and office equipment.

Heading 659.3 Retail trade in medical, orthopaedic and optical devices and instruments, except where individual patient and photographic adaptation is required.

Heading 659.4 Retail trade in books, newspapers, stationery and desk items, and drawing and fine arts articles.

Heading 659.5. Retail trade of jewellery, watchmaking, silverware and jewellery.

Heading 659.6. Retail trade in toys, sports articles, apparel, footwear and headgear.

Heading 659.7. Retail trade in seeds, fertilizers, flowers and plants and small animals.

Heading 659.8. Retail trade referred to as 'sex-shop'.

Heading 659.9. Retail trade of other products not specified in this Pool, except those to be classified under heading 653.9.

Pool 69. Repairs.

GROUP 691. Repair of household electrical goods, motor vehicles and other consumer goods.

Heading 691.1. Repair of household electrical items.

Pool 75. Activities annexed to transport.

GROUP 755. TRAVEL AGENCIES.

Heading 755.1. Services to other travel agencies.

Heading 755.2. Services provided to the public by travel agencies.

Pool 83. Financial and Insurance auxiliaries. Real Estate Activities.

GROUP 833. PROPERTY PROMOTION.

Heading 833.1. Promotion of land.

Heading 833.2. Promotion of buildings.

GROUP 834. SERVICES RELATING TO REAL ESTATE PROPERTY AND INDUSTRIAL PROPERTY.

Pool 86. Rental of real estate.

GROUP 861. RENTAL OF REAL ESTATE OF AN URBAN NATURE.

Heading 861.1. Rental housing.

Heading 861.2. Renting of industrial premises and other rentals

n.e.c.

GROUP 862. RENTAL OF REAL ESTATE OF A RUSTIC NATURE.

Pool 97. Personal services.

GROUP 971. Laundries, tineries and similar services.

Heading 971.1. Dye, dry cleaning, washing and ironing of made clothes and used garments and household items.

Heading 971.2. Cleaning and dyeing of footwear.

Heading 971.3. Left-handed and repair of clothes.

GROUP 972. Hair salons and beauty institutes.

Heading 972.1. Lady and gentleman's hairdressing services.

Heading 972.2. Salons and beauty institutes and aesthetics cabinets.

GROUP 973. Photographic services, automatic photographic machines and photocopying services.

Heading 973.1. Photo services.

Heading 973.2. Automatic machines, without operator, for photographs of persons and for copying of documents.

Heading 973.3. Copy services of documents with photocopier machines.

GROUP 975. Markup services.