The Community regulatory framework applicable to the European structural funds and investment in 2014 – 2020 programming period is constituted basically by the Regulation (EU) No. 1303 / 2013 of the European Parliament and of the Council of 17 December, laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and to the maritime Fund and of fishing and repealing Regulation (EC) No. 1083 / 2006) (hereinafter Regulation (EU) No. 1303 / 2013). This regulation establishes, in its article 65, paragraph 1, that the eligibility of expenditure shall be determined on the basis of national standards, except that in the regulation or in the specific rules of the funds, or based on them, established specific rules.
The content of the article 65 of Regulation (EU) No. 1303 / 2013 does not imply a complete novelty on the rules governing the period of programming 2007 / 2013. Thus, article 56 of Regulation (EC) No. 1083 / 2006 of the Council, of 11 July, establishes in its paragraph 4 that the rules of eligibility of expenditure will be established at the national level and that these rules will cover the whole of the expenditure declared in the framework of each operational programme.
In application of the mentioned precept was approved the order EHA/524/2008, of 26 February, which approved the rules on eligible expenditure of the operational programmes of the European Fund of Regional development and the Cohesion Fund.
Complying with the normative mandate contained in article 65 of Regulation (EU) No. 1303 / 2013, and in order to adapt to the requirements of the new period, in which the Kingdom of Spain is not a beneficiary of the Cohesion Fund, is necessary the wording of a provision that set national standards of eligibility for the European Fund for Regional development for the period from 2014 programming / 2020. It's a norm more extensive and detailed than in the previous programming period, given the wide dispersion policy dictated at the community level where are limited, they require or regulate specific aspects that affect expenditure of operations part-financed and, therefore, eligible character of the same.
In the development of standards that are approved has been taken into account as provided in the Regulation (EU) No. 1303 / 2013, in particular in its articles 37 and 42 as well as chapter III of title VII. Also taken into consideration the Regulation (EU) No. 1301 / 2013 of 17 December 2013 the European Fund for Regional development and specific provisions on the objective of investment in growth and jobs which it repeals Regulation (EC) No. 1080 / 2006; the specific rules on eligible expenditure contained in chapter V of Regulation (EU) No. 1299 / 2013 of the European Parliament and of the Council of 17 December 2013, which lays down specific provisions for the support of the European Regional Development Fund the objective of European territorial cooperation; Delegate Regulation (EU) No. 480/2014 the Commission of 3 March 2014, supplementing Regulation (EU) No. 1303 / 2013 of the European Parliament and of the Council establishing common rules on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European agricultural fund for Rural development and the European Fund for maritime and fishing , and he is laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and to the maritime Fund and of fishing; Delegate Regulation (EU) No. 481/2014 the Commission of 4 March 2014, supplementing Regulation (EU) No. 1299 / 2013 of the European Parliament and of the Council as regards the specific provisions in respect of eligibility of expenditures for programmes of cooperation; and the implementing Regulation (EU) No. 964/2014 of the Commission of 11 September 2014 laying down rules for the application in regard to General conditions for financial instruments, to mention the most representative.
As a consequence, developments in relation to the previous normative text which results in a different structure and the incorporation of normative precepts concerning issues not previously addressed specifically have been incorporated.
Of the foregoing, and in order to comply with the mandates established in the normative texts referred to above, arises this ministerial order by which approve the rules on eligible expenditure of the operational programmes of the European Fund of regional development, structuring their nineteen standards, four titles.
The first titles, divided into three precepts, details the General rules regarding the eligibility of expenditure; lists the expenses that are not eligible for the ERDF and establish the specific conditions relating to eligible costs depending on your location.
The second titles, consisting of eleven standards, refers to the rules applicable to subsidies and reimbursable assistance. As most significant novelties introduced in the new regulation can highlight paragraphs relating to staff costs, contributions in kind and the regulation of the so-called 'simplified costs».
The third titles, under the heading of financial instruments standards, develops, from the perspective of the eligibility of expenditures, specialties that must meet the financial instruments that receive support from the funds as well as the limits and way to determine the eligible expenditure of the same.
Finally, in its title IV, it has been considered appropriate to establish specific provisions applicable to the programmes in the framework of the European territorial cooperation. Required standards included in the order shall apply on a supplementary basis which may be approved for each operational programme in the framework of the European territorial cooperation.
Order is issued under cover of as provided for in article 12(2) of the law 6/1997, of 14 April, of organization and functioning of the General Administration of the State, which attributes to the Ministers the exercise of regulatory authority in the terms provided for in specific legislation and in accordance with provisions in the law 38/2003 , 17 November, General grant.
In his virtue, a proposal from the Directorate General of Community funds and in accordance with the Council of State have: single article. Adoption of the rules on eligible expenditure.
Approve the rules on eligible expenditure by the European Fund of Regional development and that are financed in accordance with the provisions in the Regulation (EU) No. 1303 / 2013 of the Council of 17 December 2013, which lays down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European agricultural fund for Rural development and the European Fund for maritime and fishing , and by which establish general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and to the maritime Fund and of fishing, and repealing Regulation (EC) No. 1083 / 2006 of the Council, the text of which is then inserted.
Sole transitional provision.
This order shall not affect the continuation, modification or total or partial cancellation, of operations approved by the Commission or included in operational programmes approved by the Commission, on the basis of Regulation (EC) No. 1083 / 2006, whose outlay will follow applicable resulting order EHA/524/2008, from February 26, to approve the rules on eligible expenditure of the operational programmes of the European Fund of Regional development and the Cohesion Fund.
Sole repeal provision.
Without prejudice to the provisions of the single transitional provision, the order EHA/524/2008, of February 26 is repealed.
Sole final provision. Entry into force.
This ministerial order shall enter into force the day following its publication in the "Official Gazette". However, the rules on eligible expenditure laying in it shall apply to expenditure actually paid from January 1, 2014.
Madrid, December 29, 2016.-the Minister for finance and public service, Cristóbal Montoro Romero.
RULES on eligible expenditure of the operational programmes financed by the Fund European REGIONAL development (ERDF) title I General rules 1. Eligible expenditure. Standard general 1. The ERDF funds will be used to provide assistance in any of the forms referred to in article 66 of the EU Regulation No. 1303 / 2013.
2. eligible costs must be indubitable way co-financed operation, without more limitations than those resulting from Community legislation and national legislation applicable, and the collected in these rules.
3 will only be eligible expenditure if the recipient has incurred on it and has paid between 1 January 2014 and December 31, 2023, notwithstanding what is established for technical assistance at the initiative of the Commission or the exceptions expressly covered by the Commission and by rules that may affect the date of completion and closure of operational programmes.
4. only expenditure shall be paid when there is effective disbursements. When using promissory notes, bills of Exchange or other currency effects, expenses only will be considered subscribers when the payment thereof has been made effective before the end of the eligibility period.
((5 will not be necessary to justify the outlay of cash in the case of in-kind contributions, depreciation of assets inventariables, aid which are either forms of simplified costs referred to in article 67, paragraph 1, letters b), c) and d) of the Regulation (EU) 1303 / 2013 and in those cases in which there are exceptions applicable to financial instruments. However, in the case of simplified costs, it will be necessary to justify the disbursement of those expenses effectively incurred which serve as a basis for the application of the fixed rate.
(6. in case of simplified article 67, paragraph 1, letters b costs) and c) of the Regulation (EU) No. 1303 / 2013 of the European Parliament and of the Council, eligible expenses on which the actions which form the basis for a refund have been carried out within the period referred to in paragraph 3 of this standard.
2 non-eligible expenses non eligible costs listed below: to) debtors interest and other financial expenses, except for interest rate subsidies or bonuses guarantee commissions included in the aid schemes and exceptions allowed for financial instruments.
(b) expenses related to currency exchange rate fluctuations.
(c) the value added tax which is recoverable in accordance with national legislation and the Canary general indirect tax recoverable, as well as the tax of a similar nature that are recoverable in accordance with national legislation, without prejudice to the provisions for financial instruments.
(d) the tax personal income.
(e) interest of delay, surcharges, penalties and economic sanctions and cost incurred by litigation and legal wrangling.
(f) in the acquisition of goods and services through public procurement: 1. carried out discounts.
2. the payments made by the contractor to the Administration in respect of rate of work, quality control or address any other concepts involving income or discounts arising from the execution of the contract.
(g) incurred in relation to excluded areas of aid from the ERDF in accordance with article 3 of Regulation (EU) No. 1301 / 2013 of the European Parliament and of the Council of 17 December 2013 the European Fund for Regional development and specific provisions relating to the objective of investing in growth and employment and which repeals is Regulation (EC) No. 1080 / 2006 (in later EU Regulation No. 1301 / 2013).
(h) those who, for a certain operation or operations category: i. be declared ineligible by the authority of management or of the intermediate body responsible for your selection, in his case to the criteria laid down by the Monitoring Committee.
II. to run outside the period which can be expressly in the document that sets out the conditions of the aid, or in amendments for the eligibility of expenditure.
3. eligible expenditure according to location 1. Shall be eligible expenditure incurred in operations supported by the ERDF which are located in the area of the corresponding program. In the event that the same program encompasses the territory of different types of regions, each type of region will be considered a different program area.
2. the location of an operation depends on the mode in which it is defined. For purposes of determining the location of an operation in a particular area of the programme, the following rules shall apply:
(a) the operations defined as investment in infrastructure, real estate, equipment or other items, shall be deemed performed in the place where the investment is physically located. En_caso_de operations involving investments for which it was not possible to determine the physical location, shall apply the criteria set out in subparagraph (c)).
(b) the operations in the development of a given activity or identifiable service shall be located at the place where the mentioned activity or the services we provide. The activities carried out by the staff of the beneficiary in the performance of their duties shall be developed in the territory in which the Center is located at mentioned personnel are affiliated without prejudice to that part of the material actions necessary to execute the operation are carried out outside it. Services provided in a general way to all or part of the citizens of one or several territories, shall be developed to pro rata in the affected areas.
(c) the operations defined as support, encouragement or promotion of a beneficiary or the whole or part of its activity, shall be located at the headquarters of the beneficiary. The Center where to develop your activity or exercise functions means seat of the beneficiary. When the beneficiary has several branch locations or develop their activity in different centers, operation will be located in the place where is the Center in which the part of the activity that is encouraged or promoted to develop. If the operation consists of support or promotion to the beneficiary or to the whole of their activity without distinction, it means located pro rata among the different centers affected. If, according to the nature of the operation, not appropriate or not possible to identify the affected centers, operation shall be located in the headquarters of beneficiary.
3 be eligible expenditure corresponding to an operation that executes outside the area of the programme in accordance with article 70 of Regulation (EU) No. 1303 / 2013. For these purposes, the document that sets out the conditions of the aid should collect expressly, where appropriate: a) justification that the operation benefits the program area and the estimation of the benefits that will concentrate on it, in percentage terms on the expected total.
(b) the approval by the authority of management or the body to which it had delegated functions.
(c) a reference to the consent of the Monitoring Committee to the operation or the type of operation in question.
4. in the case of operations included in programs whose benefits are likely to affect both multiregional to different regions or areas of the programme expenditure may be eligible for pro rata.
In the case of assignments to support technical assistance operations, when operations-related spending is run in the context of a priority axis which combine different categories of region, this may be attributed among them proportionally as a percentage of the total allocation to the Member State.
5 related promotional activities or technical assistance operations, may incur costs outside the Union, provided that the conditions of article 70, paragraph 2, letter a) of Regulation (EU) No. 1303 / 2013 and obligations relating to the management, control and audit of the operation.
6. these provisions are applicable without prejudice to the exceptions admitted for financial instruments as well as for operations framed in the objective of European territorial cooperation.
Title II rules applicable to subsidies and reimbursable assistance 4. Forms of subsidies and reimbursable assistance 1. Subsidies and refundable assistance may, with the limitations laid down in this standard as well as other national or Community provisions which are applicable, take one of the forms referred to in article 67, paragraph 1, of the Regulation (U) E no. 1303 / 1303.
2. the options referred to in the preceding paragraph only can be combined if each one of them includes different categories of eligible costs, are used for different projects that are part of an operation or used for successive phases of an operation.
5. indirect costs 1. Indirect costs are eligible provided that the following requirements are met: a) expressly stating that they are eligible, as well as the method of its calculation, in the document which establishes the conditions of the aid, in accordance with the criteria approved by the Monitoring Committee.
(b) they are based on actual costs attributable to the operation in question in accordance with the principles and generally accepted accounting standards, or at cost calculated in accordance with one of the simplified estimation methods referred to in regulation 12 of this order.
2. all those costs which are necessary for its execution even if not they can be linked directly subsidised operation, shall be regarded as indirect costs.
6. staff costs and costs of services provided by external staff 1. Personnel costs will be eligible that incurred them effectively and can be justified by supporting documents of expenditure and payment. They will also be those that are eligible according to a system of cost simplified according to rules 12 and 14 of this order. Only eligible expenses of staff related to activities that the entity would not take place if not carry out the operation in question.
2. are considered eligible personnel costs gross costs of employment of the staff of the beneficiary. These expenses include: a) wages and salaries fixed in a contract of employment, in a decision of appointment ("employment agreement") or in the law, which relate to the responsibilities specified in the description of the corresponding job;
(b) supported expenses directly by the employer social security contributions, contributions to pension plans, as well as other benefits in favour of workers which are mandatory by virtue of law or Convention or regular attending sector applications and always non-recoverable.
The costs of travel, compensation or diets have no nature of staff costs, notwithstanding that they may be eligible.
3 eligible costs arising from contracts for services provided by external staff provided that such costs can be clearly identified.
7 land and immovable property 1. Eligible purchases of land and real estate where there is a direct link between the purchase and the objectives of the operation and provided that you do not exceed the limits in this standard.
2. only the purchase of land not built and land built by an amount not exceeding 10% of the total eligible expenditure for the operation concerned will be eligible.
3 nevertheless stated in the preceding paragraph, in the case of abandoned areas and those with an industrial past which may include buildings, this limit will increase to 15%. The possibility of implementing this option must be explicitly set to the selection criteria for operations approved by the Monitoring Committee, including those that justify the abandonment or the industrial past of the area in question must be collected. The percentage finally considered eligible shall appear in the document that established the conditions of the aid.
4. in duly justified cases, the management authority may authorize that this percentage will increase for operations relating to the conservation of the environment, and must expressly include the justification and the percentage in the document that established the conditions of the aid.
5. the percentages above will not apply in those cases in which the operation consist, according to their object and purpose, the acquisition of already existing buildings to be rehabilitated or put into use for a new purpose, so that the land on which they sit does not constitute the main element of the acquisition. The building constitutes the main element of an acquisition, whatever the object or purpose of the operation, when the market value of the ground exceeds the market value of the building at the time of the purchase, except for operations that relate to the acquisition of buildings, including second hand housing shall not be considered to rehouse people in situation of social vulnerability for which the managing authority so authorizes it. The authorization of the management authority shall establish the minimum term of involvement of the real estate for such purpose, which shall be not less than 15 years.
6 acquisitions of real estate be used for the purpose and the period expected expressly in the document which set the conditions of the aid, and in any case the period provided for in article 71 of the EU Regulation No. 1303 / 2013 or which is established in the rules governing State aid.
7. the eligible amount shall not exceed the value of the land and the real estate market, which will be by certificate of independent assessor duly accredited and registered in the corresponding register or a duly authorized government agency. This certificate is not necessary in the case of procurement through compulsory purchase, provided that the procedure laid down in the specific regulations for the fixation of price.
8. not be eligible the purchase of land or real estate that belong or have belonged during the eligibility period to the head of the agency or another agency or entity, directly or indirectly, linked or related to the same.
8 depreciation costs will be eligible cost of depreciation of depreciable assets that are allocated to the development of the operation provided that the following conditions are fulfilled: to) that the cost of acquisition of the property is properly justified by documents of probative value equivalent to the invoice.
(b) not depreciated assets have been acquired with the help of public subsidies or acquisition has been co-financing by the funds.
(c) that the depreciation is calculated in accordance with the accounting regulations national public and private.
(d) that the cost of depreciation relates exclusively to the period of eligibility of the operation.
9 capital goods of second hand goods of second hand equipment acquisition costs shall be eligible provided that they meet the following requirements: a) stating a declaration of the seller about the origin of the goods and that they have not been subject to any national or Community subsidies, and b) that the price does not exceed the market value or the cost of similar new goods accrediting these extremes through independent appraiser certification.
10. contributions in kind 1. May be eligible for those contributions in kind made by third parties other than the beneficiary in the form of land or immovable property which form part of the investment have not been subject to any payment in cash documented with invoices or documents of equivalent probative value provided that the programme thus has it and all of the following criteria are met: to) that public support paid to the operation which includes contributions in kind does not exceed the total eligible expenditure excluding contributions in kind, at the end of the operation.
(b) that the value attributed to contributions in kind does not exceed the costs generally accepted on the market of reference.
(c) that the value and the implementation of the contribution can be assessed and verified independently.
(d) to be provided in the document setting the conditions of the aid, where the need to respond the admission of in-kind contributions must be justified.
(e) that may make a payment in cash for the purpose of a lease agreement whose annual nominal amount does not exceed one unit of the currency of the Member State.
2 If the in-kind contribution consists of the transmission of ownership of land or real estate registry document justifying the change in ownership must be submitted.
3. the value of the land or real estate constituting the contribution in-kind co-financing must be certified by an independent qualified expert or duly authorised official body and shall take into account the conditions of the contribution made.
4. for the purposes of determining the value of real rights of enjoyment and the bare ownership in that consists of the contribution, you should follow the criteria of article 10 of the text revised of the tax law on property transfer and legal acts approved by Royal Legislative Decree 1/1993, 24 September. In the event that the contribution consist of a transfer of the use of the property without compensation but it does not constitute a real right, the value of the company will be resulting from applying the norms of value added tax to determine the taxable base of operation. If the beneficiary or the operation are not subject to VAT, the valuation will be the same that would be appropriate in case of a usufruct is constituted. The resulting value can not be greater than the generally accepted in the relevant market. Contributions in kind from land and real estate shall comply, where appropriate, the limits laid down in the regulation 7 of this order.
11. expenses for the administrations and public bodies concerning the preparation or execution of operations 1. Besides the technical assistance for the operational programme in accordance with article 59 of Regulation (EU) No. 1303 / 2013, eligible the following expenditures paid by public authorities during the preparation or execution of an operation: a) the costs of professional services rendered by a public authority other than the beneficiary for the preparation or execution of an operation;
(b) costs of services relating to the preparation and execution of an operation provided by a public authority when she herself is the beneficiary and running an operation for its own account without recourse to external service providers.
2 the public authority in question, well Bill the beneficiary costs referred to in paragraph 1, letter a), either certify these costs on the basis of documents of equivalent accrediting value which permit the identification of real costs paid by the authority in respect of the operation.
3. the costs referred to in paragraph 1, point (b)), will be eligible when they are extra and costs related to the real and directly paid expenditure to the co-financed operation.
4. for the purposes specified in this standard shall be deemed to administration or public body all that entity that performs 'expenditure public» as defined in article 2 of the Regulation (EU) 1303 / 2013.
12. simplified cost options. Standard general 1. Without prejudice to the indirect costs and staff, the management authority, in accordance with the criteria approved by the Monitoring Committee, may authorize for one or more categories of operations, that certain costs are justified through the modalities of simplified costs mentioned in article 67, paragraph 1, letters b) c) and d). , Regulation No. (EU) 1303 / 2013, are eligible. The authorisation shall include: a) the shape or form of simplified costs applicable.
(b) categories of costs to be justified through such means, if necessary.
(c) the method to be applied to determine the costs of the operation.
(d) requirements of justification and audit trail that the beneficiaries must comply.
(e) conditions for the payment of the grant.
(f) plan of verification on the correct application of the method of estimation of the costs and the proper quantification of the same.
The information referred to in the lyrics to) to e) of this paragraph must be expressly on the document which establishes the conditions of assistance for each operation.
2. the amounts referred to in the preceding paragraph should be established in any of the ways referred to in article 67, paragraph 5, of the Regulation (EU) No. 1303 / 2013.
3. If an operation or a project that is part of an operation running exclusively by means of a public contract, be or not above the thresholds setting the community procurement directives, costs will not reimburse for costs simplified options. The price paid to the contractor that has been fixed in accordance with the rules governing public procurement procedure is a real cost but their determination is made on the basis of unit costs, or lump sums previously defined.
4. in the case of recruitment in a project implemented by the beneficiary, which means fully controlling its execution and its management, simplified cost options may be applicable, even though some of the categories of project costs, subcontract is provided that such a possibility is provided for expressly in the document which establishes the conditions of assistance for each operation.
13. funding at fixed rate of indirect costs 1. Eligible indirect costs pursuant to article 5 of the present order may be calculated at a fixed rate of up to 15% of the direct costs of staff eligible unless it is obliged to make any calculation to determine the type and required the authorization of the management authority. The purposes of determining the base to which applies this percentage to fixed, the costs of contracts for services provided by external staff or attached provided that such costs can be clearly identified may take into account.
2 may be also calculated the eligible indirect costs, prior authorisation by the management authority, at a fixed rate that meets the requirements set out in article 68, paragraph 1, letters to)) and (c) of Regulation (EU) No. 1303 / 2013.
14 options simplified costs applicable to the costs of staff 1. The eligible staff costs of an operation may be determined by the application of a rate on the number of hours actually engaged in the implementation of that operation, without the need for approval by the managing authority. The applicable hourly rate shall be calculated by dividing the gross costs of annual justified more recent, corresponding to the reference period immediately previous employment of 12 consecutive months, by 1,720 hours. The number of hours will be considered annual standard work time and can be used without it being necessary to make any calculation.
2. for the determination of the gross costs of employment per year in the period of 12 months referred to in the preceding paragraph, only include those costs associated with the person or persons who work directly in the operation and justify the dedication of part of its activity to it, based on their real wage to the average labour costs of the employees included in the same category or professional level. The indirect costs of employment, understood as those related to personnel performing activities of a general nature shall not be taken into account.
3. the document which establishes the conditions of aid should collect, in addition to the elements referred to in rule 12, the rate per hour resulting for each employee or category of worker and, where appropriate, the frequency with which this should be reviewed. The method and the calculations used to determine the annual gross costs of employment for determining the rate must be available to the authority of management or intermediate body and be auditable.
Title III-rules applicable to financial instruments 15. Contributions made to financial instruments and eligible expenditure to close 1. The amount of the contribution of the programme paid financial instruments created at the level of the Union, as well as managed directly or indirectly by the Commission, with the requirements and limitations established in the regulations community and instruments in the provisions and agreements that regulate the above instruments is eligible. In the case of financial instruments related to the joint unlimited guarantee and securitized financial instruments in favour of SMEs carried out by the EIB, which referred to article 39 of Regulation (EU) No. 1303 / 2013, the Member State may use the ERDF to make a financial contribution, being of application the rules on eligible costs set out in this order only when the financing agreement be referred to it.
2 is equally eligible, always with the requirements and within the limits laid down in the Regulation (EU) 1303 / 2013 and its implementing regulations, the amount of the contribution of the program paid to financial instruments created at national, regional, transnational or cross-border level, managed by the managing authority or under its responsibility that: a. invest in existing legal entities or new capital dedicated to the execution of consistent financial instruments with the objectives of the Fund, and to assume the tasks of implementation.
b. the implementing tasks be entrusted to the EIB; international financial institutions of which a Member State is shareholder, or financial institutions established in a Member State for a purpose of public interest and under the control of a public authority; or a body governed by public or private law.
3. in the case of financial instruments, only consisting of loans or guarantees in which the authority of management or an intermediate body assume directly as the beneficiary implementing tasks, all applications and interim payments of the final balance shall relate to payments made by the authority of management or the intermediate body for investments in the final recipients as described in article 42 ((, paragraph 1, letters a) and b) of the regulation 1303 / 2013.
4. the eligibility of contributions referred to in paragraphs 2 and 3 will be conditioned to the authorization of the establishment of the financial instrument by the management authority through, in the case of instruments consisting of intermediate bodies, of the mandatory addendum to the agreement of allocation of functions.
5 Notwithstanding the above, the eligible expenditure of the financial instrument to the closure of the operational programme will be the total contributions actually paid program or, in the case of guarantees, compromised by the financial instrument within the period of eligibility, corresponding to the concepts contained in article 42, paragraph 1, letters to) to d) of the Regulation (EU) No. 1303 / 2013 as well as the amounts referred to in paragraphs 2 and 3 of that article for instruments based on social capital and micro-credits, always within the limits and meeting the requirements laid down in it as well as in its development, in particular the regulation delegate (EU) Law No. 480/2014.
16. Special rules applicable to the investments made by the final recipients of financial instruments 1. Investments that have received support through financial instruments will not materially completed or be executed entirely to date of the investment decision.
2. for the purposes of determining the eligibility of expenditure within the framework of a financial instrument, is not taken into account the treatment of VAT at the level of the investments made by the final recipients. However, when financial instruments are combined with subsidies, shall apply to the grant expected in standard 2, letter c) of this order.
3. contributions in kind shall not constitute eligible expenditure in relation to financial instruments, except for the contributions in the form of land or real estate related investments to promote urban development or urban regeneration, when the land or real estate are part of the investment. Such contributions of land or real estate will be eligible if the conditions laid down in rule 10 of this order are met.
4 subject to the conditions laid down in article 37, paragraph 4 of the Regulation (EU) No. 1303 / 2013, both relating to the eligibility of the recipient of the assistance company as the target address that investment, will be eligible spending that includes investments in assets both material and immaterial, as well as working capital within the limits established legislation of the Union in the field of State aid and with a view to encourage the private sector to provide funding to companies; investments may also include the costs of transmission of property rights of companies provided that such transmission takes place between independent investors.
5. for the purposes of this article, the working capital is defined as the difference between the active power and the current liabilities of a company according to national accounting regulations. Requirements to consider eligible working capital as well as the criteria and procedures to justify their amount should be expressly established in the agreement of financing for each category of operations.
Title IV Special rules applicable to the operational programmes within the framework of the European territorial cooperation 17. Normative hierarchy the norms contained in this order shall be of supplementary application to the regulations of particular eligibility who can pass for each of the objective of European territorial cooperation operational programmes approved in accordance with the Regulation (EU) No. 1299 / 2013, Council.
18. rules applicable to certain categories of expenditure 1. Those donations, whose amount does not exceed EUR 50 per donation, related to the promotion, communication, advertising or information will be eligible.
2 shall be eligible, under the conditions and within the limits established by the delegated Regulation (EU) No. 481/2014 and the rest of the applicable Community rules, the following costs: a) staff costs;
(b) office expenses and administrative;
(c) expenses for travel and accommodation;
((d) expenses for services and external expertise, and e) expenditure related to equipment.
19 options costs simplified in terms of costs of staff 1. In addition to the option referred to in rule 14 of the present order, personnel of operation costs may be calculated as an amount to be both lump sum of up to 20% of the direct costs other than personnel of the operation costs, always that such a possibility is provided for in the call for aid, and establishing the method for determining the rate eventually applicable in accordance with the following (: a) a method that is fair, equitable and verifiable;
(b) a method applied to a similar category of operation or beneficiary in grants schemes funded entirely by the Member State; or (c) an existing method, with their corresponding rates, applicable in the Union's policies to a similar category of operation and beneficiary.
2. such circumstances must expressly appear on the document which establishes the conditions of aid for each operation.