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Order Cin/3050/2011, November 7, By Which Approves The Rules Governing Aid Granted By The Ministry Of Science And Innovation In The Form Of Refundable Deposit Charged To The European Regional Development Fund.

Original Language Title: Orden CIN/3050/2011, de 7 de noviembre, por la que se aprueba la normativa reguladora de las ayudas concedidas por el Ministerio de Ciencia e InnovaciĆ³n en forma de anticipo reembolsable con cargo al Fondo Europeo de Desarrollo Regional.

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TEXT

The Ministry of Science and Innovation is the Department of the General Administration of the State in charge of the proposal and implementation of the Government's policy in the field of scientific research, technological development and innovation in all sectors, as well as the coordination of State-owned public research bodies, as provided by Royal Decree 1313/2010 of 20 October, which restructured the departments ministerial.

The European Regional Development Fund (ERDF) aims to contribute to the correction of major regional imbalances within the European Union. The Ministry of Science and Innovation has established a procedure for the granting of advances to individuals from subsequent payments of ERDF aid linked to the actions, motivated by the fact that some of the institutions applicants for aid for the performance of scientific research, technological development and innovation, they do not have sufficient pre-financing to deal with the implementation of the incentive measures. In this way, the European Union, once the declared and certified expenditure has been considered justified, does not pay the corresponding aid directly to the final beneficiary of the aid, which has already received its amount in advance, but to the Public Treasury, so that the General Administration of the State can cancel the advances in formalization.

The additional provision, sixth, of Law 38/2003 of 17 November, General of Grants, provides that the loans without interest, or with a lower market interest, granted by the entities referred to in Article 3 of the Law on individuals shall be governed by their specific rules and, failing that, by the provisions of this Law which are appropriate to the nature of these operations, in particular the general principles, requirements and obligations of beneficiaries. and collaborative entities, and concession procedure.

For its part, the second provision of the Regulation of Law 38/2003, of 17 November, General of Grants, approved by Royal Decree 887/2006, of 21 July, states that the Ministers will approve the regulations Regulation of the Administration's appropriations to private individuals with no interest or less than market interest and, failing that, the requirements of the General Grant Law shall apply.

In its virtue, I have:

Article 1. Object.

The purpose of this order is to approve the regulatory framework for aid granted by the Ministry of Science and Innovation in the form of a repayable advance on the basis of pre-financing of the European Development Fund. Regional (hereinafter referred to as ERDF) under calls, collaboration agreements, or other legal instruments.

Article 2. Registration of repayable advances at the time of payment of advances.

1. After reporting the grant of the repayable advance to the beneficiary, the competent authority to order the payment shall ask the Treasury to free its amount.

2. Where the beneficiary is subject to a public budgetary procedure, the beneficiary shall record the entry of the part of the advance guaranteed by the ERDF, applying it to Chapter 9, "Financial liabilities", of its budget.

3. If the beneficiary is not subject to a public budgetary procedure, it shall record, in accordance with the accounting principles applicable to it, the income of the funds whose counterpart is a debt.

Article 3. Register of ERDF assistance.

1. Once the European Union has released the ERDF assistance to the Treasury, the competent authority to grant the aid shall inform the beneficiary.

2. The beneficiary must register the ERDF assistance as follows:

(a) In the case of an entity subject to a public budget regime, by means of an income in the concept corresponding to Article 79, "Foreign capital transfers", which in turn will allow for the formalization of the cancellation of the debt that was recorded at the time of the advance of funds by the State, by means of the corresponding payment in Chapter 9 of its budget of expenditure.

(b) In the case of an entity which is not subject to a public budgetary procedure, by recording the grant in accordance with the accounting principles applicable to it, which, in turn, will permit the cancellation of the corresponding debt.

3. In the case of beneficiaries subject to the public budgetary procedure, the submission of the application for an advance or the subscription of the relevant legal instrument shall entail the authorisation of the State to apply, where appropriate, to apply the funds paid by the European Union to the cancellation of the advance granted.

Article 4. Repayment periods.

1. The repayment periods for the repayable advances to be included in the legal instruments for granting them shall be determined on the basis of the dates estimated for the European Union's payments of the corresponding reimbursements. ERDF, as well as other circumstances relating to the beneficiary, to the incentive or type of operation, and may include periods of absence.

2. In any event, once the granting to the beneficiary or the corresponding legal instrument has been notified, the body responsible for granting the advance may extend the repayment periods up to the time when the European Union free of charge corresponding ERDF funds to the Public Treasury.

Single transient arrangement. Application to the repayable advances granted by the Ministry of Science and Innovation prior to the entry into force of this order.

The provisions of this order shall apply to advances already granted by the Ministry of Science and Innovation prior to its entry into force, provided that this does not result in the rights of the beneficiaries.

Single end disposition. Entry into force.

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

Madrid, November 7, 2011. -Minister of Science and Innovation, Cristina Garmendia Mendizabal.