I the trade inside comes suffering several years consecutive strong falls in the consumption. In this context it is necessary that, on the one hand, reduce administrative burdens which hinder trade and, on the other hand, boost the sector by allowing a more flexible openings regime.
The commercial structure in Spain is characterized by a majority presence of small and medium enterprises, exposed, because of their greater vulnerability to the effects of the current economic crisis which has been reflected in a significant decline in sales figures and closing of commercial establishments.
However, the trade retail is, to the same time, a field especially dynamic of the activity economic and of the employment and, by this, for favor the recovery economic in the current context is fundamental the adoption of measures that facilitate the activity and eliminate obstacles that prevent the development of the initiative business in this field.
Administrative burdens are some of these obstacles are not necessary or proportionate and whose objectives can be achieved by control procedures that do not delay or halt the development of the activity. Especially onerous are certain licenses whose procedures impede the exercise of the activity until long after having undertaken the initial investments.
In attention to them data of the OECD Spain is, indeed, the second country of Europe where more procedures is necessary to perform to create a company. It is therefore necessary to replace as much as possible these administrative charges by other control procedures less burdensome, ensuring compliance with the regulations in force in any case.
The law 25 / 2009, of 22 of December, of modification of various laws for its adaptation to the law on the free access to them activities of services and its exercise, modified the article 84 of the law 7 / 1985, of 2 of April, regulatory of them Bases of the regime Local, to the object of submit them acts of control preventive of field municipal to their principles when is try of the access and exercise of activities of services. Subsequently, law 2/2011, March 4, sustainable economy, joined to the cited law 7/1985, of 2 April, articles 84, 84 bis and 84 ter, establishing general license unenforceability or other means of control preventive for the exercise of activities, unless it is necessary for the protection of public health or safety , the environment or the heritage historical-artistic, or when required of a use proprietary and occupation of the domain public but, in all case, conditioning its enforceability to a trial of need and proportionality.
However, to weigh impulse reduction charges and licensing of these reforms in the field of trade retailer, the regulatory framework remains very complex and unclear and there is still a huge dispersion policy and procedures, particularly burdensome for SMES in general and micro-enterprises, in particular, that support a considerable cost compared to the dimension of your activity. It reality concrete of the sector commercial retail puts of manifest, therefore, that is necessary make a greater effort in the removal of them obstacles administrative that exist currently for exercise certain activities, establishing them bases e urging to them communities autonomous and entities local to an adaptation of its normative that result in a benefit real for them SMES in the home and exercise of the activity.
By this Royal Decree-law is advanced one step more by eliminating all the assumptions of authorization or prior municipal licence, motivated in the protection of the environment, safety or public health, linked to commercial establishments and others that are listed in the annex with a surface of up to 300 square meters. He is considered, after making the judgment of necessity and proportionality, which are not necessary checks because they are activities that, by their nature, because facilities that require and the size of the establishment, not impact subject to control through the technical autorizatoria, which is replaced by a regime of control ex post based on a responsible statement. Flexibility also extends beyond the scope of the reform of the law 2/2011, 4 March, and also affects all the works linked to the conditioning of these premises that do not require the drafting of a project in accordance with the law 38/1999, of 5 November, of building management. Of this way, is may start the execution of works e facilities and the exercise of it activity commercial and of services with the presentation of a statement responsible or communication prior, according to the case, in which the entrepreneur declares meet them requirements required by the normative existing and have of them documents that is require, besides be in possession of the proof of the payment of the tribute corresponding when is prescriptive.
This will contribute to the revitalization of the activity in favour of economic growth and employment, in line in line with the objectives of reduction of administrative burdens, improving the business environment, particularly for SMES, and the promotion of the entrepreneurial spirit of the Europe 2020 strategy.
Administrative control will be carried out retrospectively applying the sanctions regime in terms of domestic trade, land and urban planning, protection of the health, environmental and artistic heritage, in such a way that this mechanism does not pose a detriment to the guarantees in the provision of service to consumers or applicable municipal or regional sectoral regulatory compliance obligations.
The replacement of the license by others acts of control ex post not will mean in no case diminishes any of them income tax of them municipalities or of them agencies that goal with previously them licenses previous of opening. On the contrary, to the extent that will speed up the opening of new establishments, may register an increase of revenue obtained by this concept to facilitate the opening of more and new trades. This Royal Decree-Law provides for the reform of the consolidated text of the Act regulating the local Haciendas, approved by Royal Legislative Decree 2/2004, of 5 March, for this purpose.
The measures provided for in this Royal Decree-law are directed above all to small and medium-sized commercial enterprises and complementary services that make up more than 90 percent of the companies that work in these sectors, usually in establishments whose area of exhibition and sale to the public does not exceed 300 square meters, surface that accommodates most of the activities listed in the annex to this Royal Decree-law. Therefore, it is considered that, through this Royal Decree, will promote the opening of new premises and the generation of employment in this sector.
This Royal Decree is based on the right to private ownership of article 33.1 of the Spanish Constitution and freedom of enterprise in its article 38, as well as on the principles of freedom of establishment, free movement of goods and freedom to provide services article 139.2, evolving market unit.
It is important to emphasize that reform introduced responds to positive order taken about purposes and guidelines in terms of the economic recovery, establishing a lowest common denominator for throughout the State that ensures the companies a framework of legal security and regulatory unit in the whole. All of this notwithstanding that the autonomous communities, in the scope of their powers, can regulate a regime of greater scope in the Elimination of any kind of prior control.
The measures included in this Royal Decree-law are precepts of concrete and specific regulation. However, this is not obstacle to consider these as true measures of general management of the economy, as you have highlighted repeated so the constitutional jurisprudence, since adopted normative action has a direct and significant impact on overall economic activity.
In addition, the measures contained in this Royal Decree-Law, facilitate administrative management and elimination of loads, which also affects the common administrative procedure (article 149.1. 18th CE).
In accordance with the provisions of this Royal Decree-Law, in order the abolition of licensing, and application of law 30/1992, of November 26, legal regime of public administrations and common administrative procedure, any rule, disposition or act, adopted by any body of regional or local administrations that contravene or hindered the implementation of this regime It may be declared null void, without prejudice to the requirement, where appropriate, the corresponding liability to the defaulting public administration.
The Elimination of licenses of opening and activity is enshrined in a total of five articles, which regulates the object, scope, unenforceability of municipal licenses prior to the opening of establishment, regime responsible for Declaration and subject to the general regime of control.
The title II adds a new mechanism of support to the export to those already existing in the ordering legal Spanish. The mechanism approved by this title aims to develop the capacities of the Ministry of defence management of defence equipment programmes destined for export.
The absence, until this time, of mechanisms that allow a participation more active of the Ministry of defense in the management of programs destined to the export has so-called a disadvantage competitive for our base industrial and technological, which is has seen forced to compete in the market international in inequality of conditions against offers from of bases industrial foreign that enjoyed of a back much more proactive and effective offered by their Governments of origin.
The measures that are applied in this Royal Decree-Law and which, ultimately, underlie the urgency and necessity of the standard, are fundamental aimed at addressing the deficiencies observed in this stage crucial for Spanish industry defense, characterized by the contraction of spending Spanish in this crucial sector of the economy of the country, the increase in international defence equipment demand , the growing competition international in them processes of award of large programs by certain powers emerging, and the existence of an interest declared and current, from them same, in that is the Government Spanish your unique interlocutor in processes of acquisition of material of defense that, taking in has its wingspan, not support takes.
Despite the urgency, undertake this normative need will provide the Spanish Government of instruments effective, durable, flexible and adaptable to the needs of international demand.
The provisions contained in the same suit into the Spanish legal system traditional institutions on the right compared concerning the management of programs destined for export defence equipment, providing the Ministry of defence instruments effective, flexible and adaptable to the needs of each case international demand and avoiding the liability of the public Spanish Hacienda by reason of obligations which by their nature should only correspond or contractors or well buying Governments.
The set up of this mechanism ranges on two relationships legal; a horizontal, Government to Government, between the requesting Government and the Spanish Government, and vertical, between the Spanish Government (through the Ministry of defence) and one or more providers.
The horizontal relationship, is based on the conclusion of a contract between the Government of Spain and other foreign Government, as provided for in article 7(1). g) of the law 24/2011, August 1, contracts of the public sector in the fields of defence and security. Under said contract, the Government foreign requests to the Government of Spain that perform all the activities of management precise for a given material or technology of Defense you are transmitted by a contractor Spanish. It business legal of the mandate inherent to said contract has them advantages of that the well supplied not is integrates in the heritage of them administrations public, of that not is modifies the regulations existing in matter of control of the trade outside of material of Defense and that allows transmit of way direct between them contractors and the Government foreign them responsibilities and risks derivatives of them contracts.
By its part, it relationship vertical is develops through them activities that, under the commissioned previous, will be the Ministry of defense in the traffic legal internal applying them mechanisms force of recruitment administrative of the sector public, as well as the regime of control of it management financial and the regime sanctioning expected in the normative budgetary.
According to the hiring is not performed by public funds, expected opening of accounts of foreign Government funds situation that only the Spanish Government is enabled to extract them. At the same time, articulated special provisions to regulate all those occasions in which the general rules of engagement in the public sector provides a flow of funds between a Government and a contractor, so flows of funds operating in this relationship are not linked with the Treasury, but with the account situation of funds in which the amounts advanced by the foreign Government to pay for the programs are deposited.
As element of closing, following the example of the right compared, is has considered relevant provide for the refund of them costs in which incurred the Ministry of defence with charge to the has of situation of funds of the program that is manage with destination to the export, of such mode that the support lent is perform without cost or benefit for the Ministry of Defense.
III this content addition is complete with two provisions further. In the first, is has, of a part, the elaboration of models of communication prior and statement responsible type in order to facilitate the cooperation administrative and, of another, the development of an Ordinance type in matter of licenses municipal. In the second of them provisions additional is grants enabling to them entities of collaboration private for the checking of them requirements of them reporting. We introduce a transitional provision, which attaches the regime applicable to the proceedings initiated before the entry into force of this Royal Decree, and a repealing provision.
In addition, collected eleven final provisions that are intended to modify the regulatory law of the local estates to the reform undertaken in licensing does not prejudice the tax treatment of the first; modify the available second transitional of law 18/2009, of 23 November, by amending the text articulated from the law on traffic, circulation of vehicles Motor-road safety, approved by the Royal Decree legislative 339/1990, of 2 March, in sanctioning matter, so that, given the impossibility of meeting the originally established deadline which expires on May 25, 2012 , is extend until the 25 of mayo of 2014 the term maximum of which can have them administrations local for make them notifications in it address electronic road or, in its case, in the plank Edictal of sanctions of traffic, ensuring thus, during that time, the validity of them notifications that continue practicing until have of them media technical and budget necessary for its accession to the new system; also is modifies the Real Decree-Law 16 / 2012, of 20 of April, of measures urgent for ensure the sustainability of the system national of health and improve the quality and security of their benefits, to the have is detected an error material in the drafting given by its article 5 to the article 2 of the Real Decree 823 / 2008, of 16 of mayo, by which is set them margins deductions and discounts for the distribution and dispensing of medicinal products for human use, which is necessary to correct immediately, since the content of scale built into the same makes feasible the effective implementation of the bonus system provided for the offices of Pharmacy; on the other hand, modifies the first additional provision of the Royal Decree-Law 12/2012, 30 March, which introduced various tax and administrative measures aimed at the reduction of the public deficit, regulating the special tax declaration, to determine the tax of goods or rights purposes which have been subject to Declaration, to while introducing certain precautions in order to avoid a desimposicion; are also excluded the Instituto de crédito Oficial of the scope of the Royal Decree-Law 18/2012 may 11, on sale of real estate assets from the financial sector and sanitation; also permitted the Government can expand the catalogue of commercial activities and services, to the effects of the unenforceability of the licenses, as well as surface threshold provided for in title I of this Royal Decree-Law; safeguarding the competence of the autonomous communities to expand the catalogue and threshold; provides that Government shall, in any case, review them within the period of one year from the entry into force of the Royal Decree-Law; is enables the Government to make the necessary arrangements for the development and application of the title II of this Royal Decree-Law; identifies competence titles attributed to the State competition to dictate the same; and determines that its entry into force will occur the day following its publication in the official bulletin of the State. Finally, is introduces an annex in which is identified them groups and groups of activities affected of the Real Decree 1175 / 1990, of 28 of September, by which is approve the rates and the instruction of the tax on activities economic.
In his virtue, making use of it authorization contained in the article 86 of the Constitution, to proposed joint of the Minister of economy and competitiveness, of the Minister of Defense, of the Minister of Hacienda and administrations public, of the Minister of the Interior and of the Minister of health, services social e equality, and prior deliberation of the Council of Ministers in its meeting of the day 25 of mayo of 2012 ,
I HAVE: TITLE I of urgent measures to boost trade article 1. Object.
Title I of this Royal Decree-Law aims to impulse and revitalization of retail business and certain services through the Elimination of charges and administrative restrictions that affect the beginning and exercise of commercial activities, in particular through the Elimination of municipal licenses linked with commercial establishments, facilities and certain previous works.
Article 2. Scope of application.
1. the provisions contained in the title I of this real decree-law is apply to them activities commercial retailers and to the provision of certain services expected in the annex of this real decree-law, made through establishments permanent, located in any part of the territory national, and whose surface useful of exhibition and sale to the public not is top to 300 meters square.
2 were outside of the regulation contained in title I of this Royal Decree-law activities in the mentioned settlements that have impact in the historic and artistic heritage or private use and occupation of the public property.
Article 3. Unenforceability of license.
1. for the initiation and development of commercial activities and services defined in the preceding article, not be required by administrations or public sector entities obtaining prior licensing of facilities, operation or activity, or other similar or similar class subject to prior authorization the exercise of commercial development activity or the possibility of the opening of the corresponding establishment.
2. nor are subject to license the changes of ownership of the activities commercial and of services. In these cases will be callable prior notification to the competent authority for the sole purpose of information.
3. not be payable licence or prior authorization for the realization of the works connected with the refurbishment of the premises to carry out commercial activity when they do not require the drafting of a project in accordance with the law 38/1999, of 5 November, of building management.
4. the unenforceability of license that by this article is determines not governed with regard to them works of building that were precise according to the ordering existing, which is will continue to regulating,. with regard to the requirement of license prior, requirements General and competition for its granting, by its normative corresponding.
Article 4. Responsible for declaration or advance notice.
1. previous licences which, in accordance with the preceding articles, may not be required, will be replaced by responsible for statements or by communication prior, in accordance with the provisions of article 71.bis of the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, relating to compliance with the legal provisions set out in the regulations. In all case, the declarant must be in possession of the proof of payment of the tribute corresponding when is mandatory.
2. the responsible statement, or advance notice, shall contain an explicit demonstration of compliance with those requirements that are applicable according to the rules applicable, including being in possession of the project, in the event that the works that were to be so require it as set out in the law 38/1999, of 5 November.
3. those projects to which is concerns the paragraph previous must be signed by technical competent in accordance with the normative existing.
4. when undertaken various actions related to the same activity or at the same location in which it develops, responsible for statements or prior communications, be they processed jointly.
Article 5. Subject to the general regime of control.
The presentation responsible statement, or advance notice, with the consequent effect of enabling from that moment on the material exercise of commercial activity, shall not prejudice in any way the situation and effective accommodation of conditions of the establishment with the applicable rules, nor limit the exercise of administrative powers, checking, inspection and sanction , and in general control which in any order, State, regional or local administration, you are assigned by the applicable sectoral legislation in each case.
Within the framework of its powers, it enables local authorities to regulate the procedure for subsequent checking of the elements and circumstances made manifest by the interested party through the responsible declaration or advance notice, in accordance with article 71.bis of the law 30/1992, of 26 November.
TITLE II of the support to the export of material of defence by the Ministry of defence article 6. Contracts relating to the supply of defence equipment.
He Ministry of Defense, in compliance of them terms established in a contract celebrated between the Government of Spain and another Government foreign, may carry to out them performances of recruitment in name and representation of said Government foreign, supervision, support logistics and transfer of technology necessary for the delivery to the same of a given material of Defense, in them terms that is contain in the article 8.
Article 7. Assurances from the foreign Government.
The responsibilities assumed by the Ministry of defence under the contract concluded between the Government of Spain and a foreign Government must be sufficiently guaranteed by the latter.
Article 8. Actions carried out by the Ministry of defence.
1 in compliance with the terms of a contract concluded between the Government of Spain and a foreign Government, the Ministry of defence may carry out the following actions: to) hire, as laid down in article 11(1) of this Royal Decree, on behalf of a foreign Government supply of defence requested by the foreign Government as well as monitor the implementation and compliance with the contract and receive the object of delivery.
(b) monitor the compliance in time and form of others contracts of supply of material of defence concluded between Governments foreigners and a company with domicile in territory Spanish.
(c) plan and administer programs for obtaining of defence on behalf of foreign Governments.
(d) transmit the operational knowledge and technological material envelope of Defense to foreign Governments, as well as hiring its transmission.
(e) providing technical and operational training services or other services necessary for the implementation of a programme of defence equipment and hire your benefit.
(f) carry out quality assurance activities.
(g) any other activities necessary for the good end of the same or complementary to the above.
2. the realization of activities referred to in paragraph 1 involving acts of recruitment by the Ministry of defence on behalf of a foreign Government, in no event will mean cost or economic benefit for the Ministry of defence.
3. the implementation of the activities referred to in paragraph 1 when they derived from contracts concluded between the Government of Spain and other Governments of States members of the European Union, shall comply with the provisions of Community legislation.
Article 9. No integration of the goods object of supply in the heritage of the administrations public.
In any case of defence, whose supply is contracted by the Ministry of defence, referred to it in article 8.1 will become part of the heritage of the public administrations.
Article 10. Condition of exporter.
For the purposes of the Act 53/2007, of 28 December, on the control of foreign trade in defence and dual-use material, the preparation by the Ministry of defence of the activities described in article 8.1, will not alter the condition of exporter of the contractor.
Article 11. Contracts on behalf of a foreign Government.
1. without prejudice to what is stated in the contract signed between the Government of Spain and other foreign Government, and in all matters not provided for in this title, the conclusion of contracts for the execution of the actions foreseen in article 8.1 shall be governed by existing legislation in the field of public sector contracts.
2. be incorporated into hiring record the document confirming the availability of the necessary funds for the acquisition of a commitment of expenditure, issued by the credit institution in which is situated the account of funds situation referred to in article 12.
3. the financial guarantees in their contracts with the Ministry of defence, shall be deposited in the same credit institution in which a situation of funds account has been opened. The responsibility in the management of such warranties shall be, in all case and with character exclusive, to the Ministry of Defense.
Where the warranty is pay by endorsement, the same shall constitute is with character solidarity and with resignation to the benefit of excursion.
Where the warranty is constitutes by contract of safe of bond, will be of application the following rules:
(to) the Government abroad should have the condition of insured.
(b) in the case of breach of the policyholder, compensation arising out of the contract of suretyship insurance shall be entered in the account referred to it in article 12.
(c) the contract shall be held with insurance companies enabled to operate in Spain in the bond insurance industry.
4. the imposition of penalties to the contractor in case of takes, is will make effective through it deduction of them amounts that, in concept of payment total or partial, must pay is to the contractor or on the warranty that, in his case, is has constituted, when not can deduct is of them retentions practiced on it has of situation of funds of the Government foreign.
5. in the cases in which, in accordance with the Spanish law, in the exercise of actions indicated in article 8.1, the Ministry of defence is responsible for damages caused by the contractor to third parties as a result immediate and direct a given order or as a result of the vices of the draft prepared by the same manufacturing supply , the compensation by damages and damages is run against it has of situation of funds of the Government overseas.
6. in the event that the Ministry of defence, acting under the assumed representation, deferred payment of the price by total or partial performance of a contract, interest on such delay and compensation for costs of collection will run against the situation of foreign Government funds account.
7. in case of suspension of the contract to instance of the Government foreign, is credited to the contractor them damage and damages actually suffered with charge to the has of situation of funds of the Government overseas.
8. in case of extinction of the compliance agreement, if there is delay in payment of the balance of payment, the contractor shall have the right to receive interest and compensation for recovery costs charged to the account of the situation of foreign Government funds.
9 in the event of termination of the agreement for the reason set out in article 223.g) of the consolidated text of the law of contracts in the Public Sector, the interests of delay and compensation that apply will be executed against the situation of foreign Government funds account.
Article 12. Accounts of situation of funds intended to finance the acquisition of material of defence by a Government overseas.
1. for the implementation of the activities provided for 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 other foreign Government, manage funds situation accounts opened by him in credit institutions established in Spanish territory, as well as hiring its opening.
2. the opening of the account of funds situation to contract so that only the Ministry of Defense is enabled to extract and retain funds.
3. for the aforementioned account opening of situation of funds by the Ministry of Defense, hiring record must comply with provisions of the regulations on contracts in the public sector, by negotiated procedure with a minimum of three bids and without demand definitive guarantee. The contracts will necessarily contain a clause of exclusion of the right to compensation with other funds deposited by the foreign Government in the same credit institution.
Made the award and formalized the contract, is shall communicate such ends to the Government overseas with expression of the date starting from which begin the execution of the same.
4. the Ministry of defence will sign agreements with credit institutions, aimed to determine the regime of operation of accounts for the purposes expressed in this title, in which funds from foreign Governments and, in particular, the interest rate they are located to which will be paid commissions to pay, where applicable, the means of payment associated with them and the information obligations assumed by the credit institutions.
5. the Ministry of Defense, in relation to them referred accounts, may collect, of the organ administrative manager or of the corresponding entity of credit, any data aimed to check the compliance of the conditions in that is authorized the opening of it has.
6. every six months, will forward to the Commission the Government representative for Economic Affairs, information about the evolution and balance accounts of funds situation.
Article 13. Costs.
1. the costs of the activities envisaged in article 8 will be charged directly to the account of the situation of foreign Government funds.
2. the costs to the Ministry of defence for the provision of services arising from the implementation of the activities described in article 8 will be reimbursed, through the aforementioned account, by income for the Treasury.
Article 14. Control of economic and financial management.
Control of the financial management functions provided for in Title VI of the Law 47/2003, of 26 November, General budget, shall be exercised by analogy on the actions provided for in this title and status of funds accounts.
Article 15. Regime of responsibility.
The regime of responsibilities laid down in Title VII of law 47/2003, of 26 November, shall apply to the actions referred to in article 8, in the terms established by the law.
Provision additional first. Actions of collaboration with public administrations.
1. the State will promote with the Association of local authorities of State level with greater implementation the elaboration of a model type of responsible Declaration and prior notice, for the purposes provided for in title I of this Royal Decree, and may agree to collaborative action as may be appropriate.
2. in addition, within the framework of the Committee for the improvement of the regulation of service activities, public administrations will cooperate to promote the development of an Ordinance type acts of municipal intervention and control that will take into account the content of the title I of this Royal Decree-Law concerning the activity of trade retailer.
Second additional provision. Habilitation to the entities collaborating.
For the performance of the activity of testing requirements and circumstances referred to in regulated in article 4 of the Royal Decree-law responsible for declaration or advance notice, the competent local authorities may resort to the private partnership entities for valuation legally accredited, through which you can manage all or part of the activity of checking. These entities act on regime of concurrency. In any case, stakeholders, for the purposes of the assessment of the requirements expressed in their responsible statements, or in its previous communications, may freely make use or not of the services of such institutions, unless it can derive differentiated treatment any competent administration, recipient of the communication.
Sole transitional provision. Applications for licensing made previously.
1. the proceedings initiated prior to the entry into force of title I of this Royal Decree, and having purpose the obtaining of licences or authorizations that were accurate according to the previous regulation, will be processed and resolved by the regulations in force at the time of the filing of the application.
2. Notwithstanding the provisions of the preceding paragraph, the applicant may, prior to the resolution, withdraw his application and, thus, opt for the application of the new regulations from which is in turn derived from application.
Sole repeal provision. Repeal legislation.
Many provisions of equal or lower rank contradict or conflict with the provisions of this Royal Decree-law are repealed.
Available end first. Modification of the consolidated text of the Act regulating the local Haciendas, approved by Royal Legislative Decree 2/2004, of 5 March.
The consolidated text of the Act regulating the local Haciendas, approved by Royal Legislative Decree 2/2004, of 5 March, is to be re-worded as follows: one. (Modifies the contents of the letters h) e i) of paragraph 4 of article 20, which is drawn up in the following way: «h) the urban licensing provided by the law of land and urban planning or administrative activities of control in cases in which license requirement was replaced by the presentation of prior communication or responsible statement.»
«i) the licensing of opening of establishments or administrative activities of control in cases in which license requirement was replaced by the presentation of prior communication or responsible statement.»
Two. Amending paragraph 1 of article 100, which is drawn up in the following way:
«1. the tax on constructions, installations and works is an indirect tax whose taxable consists of the preparation, within the municipal area, of any construction, installation or work for which require appropriate licensing of works or urban, has been obtained or not such license, or for is presentation of responsible declaration or advance notice required by» provided that the issuance of the licence or the control activity corresponds to the imposing City Hall.»
3. Is modifies the paragraph 2 of the article 101, that is drafted of the following way: «2. in the so-called of that the construction, installation u work not is made by the subject passive taxpayer will have the condition of subject passive substitutes of the taxpayer who request them corresponding licenses or present them corresponding statements responsible or communications previous or who made them constructions» installations or works.
The substitute may require the taxpayer the amount of the tax share satisfied.»
Four. Is modifies the paragraph 1 of the article 103, that is drafted of the following way: «1. When is grant the license mandatory or is present it statement responsible or it communication prior or when, not having is requested, granted or denied even that or presented these, is start it construction, installation u work, is practiced a liquidation provisional to has, determining is it base taxable» (: a) on the basis of the budget submitted by the interested parties, provided that it had been endorsed by the corresponding official school when this constitutes a mandatory requirement.
(b) when the Tax Ordinance so provides it, according to indexes or modules that is set to the effect.
«A time after it construction, installation u work, and taking in has its cost real and effective, the Town Hall, through the timely checking administrative, amended, in its case, it base taxable to is refers the paragraph previous practicing it corresponding liquidation final, and demanding of the subject passive or reintegrating you, in your case, it amount that corresponds.»
Second final provision. Modification of the law 18 / 2009, of 23 of November, by which is modifies the text articulated of the law on traffic, circulation of vehicles to Motor and security road, approved by the Royal Decree legislative 339 / 1990, of 2 of March, in matter sanctioning.
Law 18/2009 of 23 November, amending the text articulated from the law on traffic, circulation of vehicles Motor-road safety, approved by the Royal Decree legislative 339/1990, of 2 March, in sanctioning matter, is hereby amended as follows: one. Second the transitory provision is worded in the following terms: "second transitional provision. Practice of the notifications in the direction electronic road and in the plank Edictal of sanctions of traffic.
Local authorities will practice notifications in the electronic address or, where appropriate, the Edictal plank of sanctions before May 25, 2014 traffic, permitting its budgetary availabilities and their technical means.»
Two. A paragraph 3 to the sixth final provision with the following wording is added: ' 3. the Government is authorized to modify, by Royal Decree, the temporary forecast about the practice of notifications in the electronic address and the Edictal plank of traffic penalties contained in the transitional provision second, according to the financial situation and the real possibilities of implementation by local authorities of the measures necessary for the full effectiveness of this system» «of notifications.»
Third final provision. Modification of Royal Decree-Law 12/2012, of March 30, which introduced various tax and administrative measures aimed at reducing the public deficit.
With effects from the entry in force of the Real Decree-Law 12 / 2012, of 30 of March, by which is introduced various measures tax and administrative directed to the reduction of the deficit public, is added two new paragraphs 6 and 7 in it available additional first of the cited Real Decree-Law, that are written of it following form: «6. when the holder legal of the well or right object of it statement tax special not resides in territory Spanish and not match» with the actual holder, be considered to entitle the latter whenever you get to hold legal title to the property or rights prior to December 31, 2013.
7. the value of acquisition of them goods and rights object of it statement special will be valid to effects tax in relation to them taxes to is concerns the paragraph 1 previous, starting from the date of presentation of the statement and realization of the income corresponding. However, when the purchase price is higher than the normal market value of the property or rights on that date, for the purposes of future transmissions only be Computable losses or in your case, the negative yields, far exceeding the difference between both values.
In no case will be fiscally deductible them losses by deterioration or corrections of value corresponding to them goods and rights object of the Declaration special, or them losses derived of the transmission of such goods and rights when the acquirer is a person or entity linked in them terms established in the article 16 of the text consolidated of the law of the tax on societies approved by Royal Legislative Decree 4/2004, of 5 March.
«When are object of statement goods or rights whose ownership is corresponds partially with incomes declared, them cited goods or rights remain to effects tax the value that had with prior to the presentation of the statement special.»
Available to finish fourth. Modification of the Royal Decree-Law 16/2012, April 20, on urgent measures to ensure the sustainability of the national health system and improve the quality and safety of their benefits.
It article 5 of the Real Decree-Law 16 / 2012, of 20 of April, of measures urgent to ensure the sustainability of the system national of health and improve the quality and safety of their benefits, is drafted of the following mode: «article 5.» Modification of the Royal Decree 823/2008, of 16 may, laying down allowances, deductions and discounts corresponding to the distribution and dispensing of medicinal products for human use.
Amending paragraph 8 of article 2 of the Royal Decree 823/2008, of May 16, is establishing allowances, deductions and discounts related to the distribution and dispensing of medicinal products for human use, being drawn up as follows: ʺ8. Ensure the accessibility and quality of service, as well as the appropriate pharmaceutical care to users of the national system of health, pharmacy offices that are exempt from the scale of deductions regulated in paragraph 5 of this article it will be application in their favor a correction rate margins of pharmacies for prescriptions or orders of dispensation of medicinal products for human use manufactured industrially dispensed with charge to public funds, in accordance with the following scale: differential percentage fixed at 0.01 2.750,00 7.25% 2.750,01 5.500,00 7.75% 199,38 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 section of the above-mentioned scale will take into account the amount of the difference between 12.500 EUR and the amount of the monthly billing for prescriptions or orders of dispensation of medicinal products for human use manufactured in dustrialmente dispensed with charge to fund public. Such monthly billing will be calculated in terms of selling price to the public increased the value added tax. In what refers to submissions for drugs with more than 91,63 euros and for the purpose of this monthly billing industrial price, shall be excluded that computing the amount, calculated in terms of selling price to the public, including value added tax, exceed quoted industrial price.
The difference between this amount and the lower section that matches the above scale shall apply the percentage indicated therein and the resulting amount will be fixed amount specified in each section of the scale. In any case the amount resulting from application of the correction rate of margins exceed, in favor of the pharmacy, the 833,33 euros per month.
Such offices of Pharmacy must also meet the following requirements: to) that they have not been subject to administrative sanction or disqualification professional or are excluded from its conclusion.
(b) participate in pharmaceutical care programs and in the realization of all activities aimed at the rational use of medicines that establishes the corresponding health administration.
(c) that its sales yearly total, in terms of price of sale to the public increased with the tax on the value added, not exceed them 200,000 euros in the exercise economic corresponding to the year natural previous.
The decision on the fulfilment of the requirements, as well as the resolution of incidents that occur at the end will correspond to different administrations sanitary competent pharmaceutical management that will establish the procedure for application. Of all this is will give audience prior to the mutual General of officials of the Administration Civil of the State, to the mutual General Judicial, to the Institute Social of them forces armed and, in his case, to the Institute national of management health.
The amount derived from the application of correcting the margins index corresponding to the sanitary authorities of the national health system, including the mutual General officers of the management Civil of the State, the Judicial General mutual insurance company and the Social Institute of the armed forces, is the result of applying the percentage that represents each one of them in the monthly billing of each office of Pharmacy , considered jointly. The management of the information procedure shall be subject to rules regarding reports relating to the implementation of the joint scale of deductions. ʺ» fifth final provision. Modification of the Royal Decree-Law 18/2012 may 11, on sanitation and sale of real estate assets from the financial sector.
Is adds a provision additional third with the following wording: «provision additional third.» The official credit institute specific arrangements.
The Institute of official credit is excluded from the scope of this Royal Decree-law.»
Sixth final provision. Enabling the Government to modify the catalog of activities laid down in the annex to this Royal Decree-law.
The Government, on the proposal of the Minister of economy and competitiveness, may modify the catalog of commercial activities and services referred to in the annex to this Royal Decree-law. In all case, proceed to review it in the period of a year from the entry in force of the same.
Seventh final disposition. Enabling the Government to modify the surface threshold laid down in title I of this Royal Decree.
He Government, to proposed of the Minister of economy and competitiveness, may modify the threshold of surface applicable, planned in the title I of this real decree-law, to to extend it to other surfaces adapting is to the circumstances of the market and of it juncture economic. In any case, shall review it within the period of one year from the entry into force of the same.
Available to end the eighth. Enlargement by the communities autonomous of the threshold of surface and of the catalogue of activities.
The autonomous communities, in the field of its competences, will expand surface threshold and the catalogue of commercial activities and services, provided for in title I and the annex of this Royal Decree.
Ninth final disposition. Skill-related title.
The present Royal Decree, is dictated under cover of provisions in rules 1st, 13th, 14th, 16th and 18th in article 149.1 of the Spanish Constitution, which attribute to the State exclusive jurisdiction over the regulation of basic conditions that guarantee the equality of all Spaniards in the exercise of rights and in the fulfilment of the constitutional duties , the establishment of the bases and the coordination of the activity economic, Hacienda General, legislation on products pharmaceutical, as well as the establishment of the bases of the regime legal of them administrations public.
Tenth final disposition. Regulatory development of title II.
The Government may make arrangements for the development and application of the provisions in title II of this Royal Decree.
Eleventh final disposition. Entry into force the present Royal Decree will enter into force the day following its publication in the "Official Gazette".
Given in Madrid, the 25 de mayo of 2012.
JUAN CARLOS R.
The Prime Minister, MARIANO RAJOY BREY ANEXO 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 the Royal Decree 1175 / 1990 of 28 September, which approve the rates and the instruction of the tax on economic activities.
Group 45. Footwear and clothing and other textile apparel industry.
GROUP 452. HANDICRAFT SHOES AND CUSTOM MANUFACTURING (INCLUDING ORTHOPEDIC FOOTWEAR).
Heading 452.1. Footwear craftsmanship and custom.
Heading 452.2. Orthopedic footwear with the exception of the considered health care product.
GROUP 454. TAILORING MEASUREMENT OF GARMENTS AND ACCESSORIES.
Chapter 454.1. Garments made to measure.
Heading 454.2. Hats and accessories for the dress made to measure.
Grouping 64. Trade to the retail of food products, beverages and tobacco in permanent establishments.
GROUP 641. Trade to the retail of fruits, vegetables and tubers.
GROUP 642. Trade to the retail meat and offal; products and processed meat products; eggs, bird, rabbit farm, Hunt; and of products derived from the same.
Heading 642.1. Trade to the retail meat and offal; products and processed meat products; eggs, bird, rabbit farm, Hunt; and products derived from them.
Heading 642.2. Trade to the retail, in units of sale of carnicerias-charcuterias, of fresh and frozen meat, offal and all kinds of products and meat derivatives; eggs, poultry, rabbit farm, Hunt and products derived from them.
Heading 642.3. Trade to the retail, in units of sale of carnicerias-salchicherias, fresh and frozen meats, offals, products from meat and meat products fresh, raw, marinated, salted Bacon, blood (blood sausages) sausages and other traditional of these characteristics for which they are authorized; as well as eggs, poultry, farm rabbits, wild game and products derived from them.
Heading 642.4. Trade to the retail, butchers, fresh and frozen meats, offals and products and processed meat products; as well as eggs, poultry, farm rabbits, wild game and products derived from them.
Heading 642.5. Trade to the retail of eggs, poultry, rabbit farm, hunting; and products derived from them.
Heading 642.6. Trade to the retail, casquerias, of viscera and offal from animals for slaughter, fresh and frozen.
GROUP 643. Trade to the by less of fish and other products of the fishing and of the aquaculture and of snails.
Heading 643.1. Trade to the by less of fish and other products of the fishing and of the aquaculture and of snails.
Heading 643.2. Trade to the by less of cod and other fish in salt.
GROUP 644. Trade to the by less of bread, pastry, confectionery and similar and of milk and products dairy.
Heading 644.1. Trade to the by less of bread, pastry, confectionery and similar and of milk and products dairy heading 644.2. Offices of bread, breads special and pastries.
Heading 644.3. Trade to the retail confectionery, bakery and confectionery products.
Heading 644.4. Trade to the retail ice cream.
Heading 644.5. Trade to the retail chocolates and candies.
Heading 644.6. Trade to the retail mass fried, with or without toppings or fillings, potato chips, snack products, dried fruits, sweets, prepared chocolate and soft drinks.
GROUP 645. Trade to the retail wines and beverages of all kinds.
GROUP 647. Trade to the retail food products and drinks in general.
Heading 647.1. Trade to the retail of any kind of food products and beverages in establishments with seller.
Heading 647.2. Trade to the by less than of any kind of food products and beverages self-service or mixed in establishments whose showroom will have a less than 120 square meters surface.
Heading 647.3. Trade to the retail of any kind of food and drink in self-service or mixed in supermarkets, so called when the surface of your showroom is comprised between 120 and 399 square meters.
Group 65. Trade to the retail non-food industrial products made of permanent establishments.
GROUP 651. Trade to the by less of products textile, clothing, footwear, furs and articles of leather.
Heading 651.1. Trade to the by minor's products textile, clothing for the home, carpets and similar and articles of upholstery.
Heading 651.2. Trade to the by less of all kind of garments for the dress and touched.
Heading 651.3. Trade to the by less of lingerie and Corsetry.
Heading 651.4. Trade to the retail of haberdashery and parcel.
Heading 651.5. Trade to the retail of special items.
Heading 651.6. Trade to the retail of footwear, articles of skin and imitation or substitute products, belts, wallets, bags, suitcases and travel in general articles.
Heading 651.7. Trade to the retail apparel of fur.
GROUP 652. Trade to the retail of drugstore and cleaning; perfumery and cosmetics of all kinds; and chemical products in general; trade to the by less of herbs and plants in health food stores.
Heading 652.2. Trade to the retail products of drugstore, perfumery and cosmetics, cleaning, paints, varnishes, solvents, papers and other decoration products and chemicals.
Heading 652.3. Trade to the retail of perfumes and cosmetics, and items for hygiene and personal hygiene products.
Heading 652.4. Trade to the plants and herbs in herbal retail.
GROUP 653. Trade to the retail items for the home and construction equipment.
Heading 653.1. Trade to the by less of furniture (except those of office).
Heading 653.2. Trade to the retail of material and electrical equipment, electronic appliances and other household appliances powered by another type of non-electrical energy, as well as kitchen furniture.
Heading 653.3. Trade to the retail of kitchenware, hardware, ornament, gift or claim (including jewelry and small appliances).
Heading 654.4 trade to the by minor of materials of construction and of items and furniture of sanitation.
Heading 653.5. Trade to the retail of doors, windows and shutters, mouldings and frames, pallets and mosaic parquet, wickerwork and articles of Cork.
Heading 653.6. Trade to the retail of DIY articles.
Heading 653.9. Trade to the other items for the n.e.c. home furnishing-retail
GROUP 654. Trade to the by less of hire land, aircraft and boats and of machinery. Accessories and spare parts.
Heading 654.1. Trade to the retail of land vehicles.
Heading 654.2. Trade to the retail accessories and spare parts for land vehicles.
Heading 654.3. Trade to the retail of aerial vehicles.
Heading 654.4. Trade to the by less of vehicles fluvial and maritime of sail or motor and sports.
Heading 654.5. Trade to the by less of all kind of machinery (except devices of the home, of office, medical, orthopedic, optical and photographic).
Heading 654.6. Trade to the by less of covered, bands or trays and chambers of air for all kind of vehicles.
GROUP 656. Trade to the by less of goods used such as furniture, clothes and enseres ordinary of use domestic.
GROUP 657. Trade to the retail instruments in general, as well as their accessories.
GROUP 659. Another trade to the retail.
Heading 659.1. Trade to the retail of stamps, commemorative medals, coins, banknotes for collectors, artworks and antiques, loose minerals or in collections, fossils, insects, shells, plants and stuffed animals.
Heading 659.2. Trade to the retail of machines and office equipment and office furniture.
Heading 659.3 trade to the retail, orthopaedic and optical, medical instruments and apparatus except that require an adaptation that is individualized to the patient and photographic.
Heading 659.4 trade to the retail of books, newspapers and stationery and desktop, and items of drawing and fine arts.
Heading 659.5. Trade to the retail of jewellery, watches, silverware and jewellery.
Heading 659.6. Trade to the retail toys, sporting goods, sportswear dress, footwear and headdress.
Heading 659.7. Trade to the retail of seeds, fertilizers, flowers and plants and small animals.
Heading 659.8. Trade to the by lower so-called "sex-shop".
Heading 659.9. Commerce to the of other products not specified in this group, except those that are classified under the heading 653.9.
Grouping 69. Repairs.
GROUP 691. Repair of electrical items for the home, motor vehicles and other consumer goods.
Heading 691.1. Repair of items electric for the home.
Group 75. Activities ancillary to the transport.
GROUP 755. AGENCIES OF TRIP.
Heading 755.1. Services to other travel agencies.
Heading 755.2. Services provided to the public by the travel agencies.
Grouping 83. Auxiliary financial and insurance. Real estate activities.
GROUP 833. REAL ESTATE DEVELOPMENT.
Heading 833.1. Promotion of land.
Heading 833.2. Promotion of constructions.
GROUP 834. SERVICES RELATED TO REAL ESTATE AND INDUSTRIAL PROPERTY.
Group 86. Rental of real estate.
GROUP 861. RENT OF REAL ESTATE OF URBAN NATURE.
Heading 861.1. Rental housing.
Heading 861.2. Rental of local industrial and other rentals N.E.C.
GROUP 862. RENT OF REAL ESTATE OF NATURE RUSTIC.
Grouping 97. Services personal.
GROUP 971. Laundries, dry cleaners and services similar.
Heading 971.1. Dye, cleaning in dry, washing and ironing of clothes made and of garments and articles of the home used.
Heading 971.2. Cleaning and dyeing of footwear.
Heading 971.3. Mending and repair of clothes.
GROUP 972. Hairdressing salons and beauty institutes.
Heading 972.1. Men and women hairdressing services.
Heading 972.2. Salons and beauty institutes and aesthetics cabinets.
GROUP 973. Photographic services, automatic cameras and photocopying services.
Heading 973.1. Services photo.
Heading 973.2. Machines automatic, without operator, for photographs of people and for copies of documents.
Item 973.3. Services of copies of documents with machines copiers.
GROUP 975. Services of framing.