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Indicative timetable (updated) 18 02 version, English, 18/02/ Rectificación a la Guía para los solicitantes de subvenciones, Spanish, 27/10/
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Aunque pueden existir deficiencias generales del mercado y las medidas de ayuda pueden estar, en principio, bien concebidas para alcanzar el objetivo de un mercado eficiente, puede que no todas las empresas afectadas se vean confrontadas a esas deficiencias en la misma medida. Idoneidad de los diferentes instrumentos de ayuda. No obstante, el Estado miembro debe garantizar que generen el menor falseamiento del comercio y la competencia. En tales circunstancias, las pruebas aportadas en apoyo de la existencia de un efecto incentivador son particularmente importantes.

Proporcionalidad de las ayudas. Ausencia de efectos negativos indebidos sobre la competencia y el comercio.

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Consideraciones generales. Estos falseamientos pueden surgir entre Estados miembros, bien cuando las empresas compiten a escala transfronteriza o cuando examinan diferentes lugares para invertir. Efectos negativos manifiestos.


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Sin embargo, incluso cuando son necesarias y proporcionadas, pueden provocar un cambio de comportamiento del beneficiario que falsee la competencia. Este tipo de situaciones puede incitar a determinadas empresas a permanecer en los territorios donde se otorgan las ayudas o a desplazarse a estos, o provocar un desplazamiento de los flujos comerciales hacia la zona de que se trate. No obstante, en el caso de determinados tipos de instalaciones, esto puede no ser factible o adecuado.

Ayudas otorgadas mediante certificados. Eficiencia en el uso de los recursos. Las deficiencias del mercado, tal como se definen en el apartado 35 , son particularmente pertinentes para la eficiencia de los recursos.

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Por otra parte, el funcionamiento normal de los mercados de materiales secundarios no debe verse afectado. Ayudas a la captura y almacenamiento de carbono CAC. Las ayudas se limitan a los costes adicionales de captura, transporte y almacenamiento del CO 2 emitido. Ayudas en forma de reducciones o exenciones de impuestos medioambientales.

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Sin embargo, no debe menoscabarse el objetivo general del impuesto medioambiental, que es reducir los comportamientos perjudiciales para el medio ambiente. Este enfoque sigue exponiendo a los beneficiarios de las ayudas a la influencia del factor del precio que aporta el impuesto medioambiental, al tiempo que se limita el aumento previsto del importe del impuesto pagadero. Sin embargo, el precio de la electricidad aumenta si estos costes se repercuten en el consumidor de electricidad.

En ese caso, el efecto del impuesto sobre el carbono es similar al efecto de repercutir los costes de los derechos del RCDE y de incluir los costes de las emisiones indirectas en el precio de la electricidad. El precio a futuro de los derechos del RCDE puede sustituirse por el nivel del impuesto nacional; y. Las Directrices ferroviarias permiten distintas formas de ayuda, incluidas las ayudas para reducir los costes externos del transporte ferroviario.

I, apartados I, apartados 38 a I, apartados 40 a Se define como el tipo actualizado para el que el VAN de una corriente de flujos de efectivo es igual a cero. This site uses cookies to improve your browsing experience. Would you like to keep them? Accept Refuse. Skip to main content. This document is an excerpt from the EUR-Lex website. EU case law Case law Digital reports Directory of case law. Quick search. Need more search options? Use the Advanced search. It also offers services for downloading updated versions of IT programmes or applications of interest for the economic and financial management of the public management bodies and for sending economic and financial information via the Internet by the governing bodies of the Spanish Administration; independent organisations; public companies and local entities.

Virtually all the activities of the Public Administration are developed around the management and processing of administrative procedures and services, characterised by their high degree of formalisation, as administrative activity is subject to regulations. The administrative procedures and services are processes by means of which a competent administrative body decides on the provisions, services and pretensions suggested by the citizens. The list of applications that appears below arranged by type of administrative department, public organisation or public administration, refers to the information-systems catalogue of the State Secretariat for Budget and Expenditure, which can be accessed with prior authorisation from the database manager, classified in accordance with their recipients.

Specific information on each of the services can be found by clicking on the name of the particular service if this function is active; alternatively, additional information can be found by emailing the address that appears on the home page of this website. This page shows the catalogue of web-based services provided by the State Secretariat for Budget and Expenditure to facilitate interoperability with the systems of other public administrations and entities.

Within the scope of the State Secretariat for Budget and Expenditure, the access to the information systems and other electronic content or services provided via the Internet is regulated by the Resolution of 21 December issued by the State Secretariat for Budget and Expenditure, which governs the security policy for the information systems of the State Secretariat for Budget and Expenditure and the General Intervention Board of the State Administration.

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In general, to access these services, the user must have previously registered and have permission to access each one. Moreover, these services increasingly require this access to be made using an e-certificate issued by a certification service provider from among those accepted for the area of budget administration. There you will find an icon for each Information System to which the user has been previously provided authorised access.


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This section displays the information and download procedures for the programmes that the IGAE General Intervention Board of the State Administration places at the disposal of other public organisations, either to facilitate the sending of economic and budget information to the IGAE or because they are utility programmes for the economic management of the Public Sector. This section provides standard formats for the exchange of information with the information systems of the Budget Administration made available to users external to this area.

The following list includes a brief description of the purpose of the standard format, the people it targets and the legislation or documentation in which the format is specified. This option provides different information that is complementary to the information provided in the rest of webpages and sections, currently:. The purpose of these forums is to provide a place where users can come to debate on topics they refer and to share experiences related thereof.

Usage rules: There are two types of forums: public forums and private forums. Public forums are open to anyone interested in their content, the access to which is free and does not require prior registration from the user. Private forums require a registered username and password for any type of access, which is carried out following the instructions specified in each case. The Verification of Budget Administration online documents provides access to visualise online documents stored in the Budget Administration online document database, i.

This page provides access to the published decisions that regulate the automated administrative actions within the scope of Budget Administration.

How does the national legislation contribute to the SUMPs implementation in Spain?

The headers of the portal webpages include the institutional logotype of the Government and Ministry; the logotype of the State Secretariat for Budget and Expenditure; the option to access versions in other languages; the web search engine; and some auxiliary menus. From the institutional emblem of the Ministry of the Treasury , you can access the Ministry Portal, and from the SEPG logo you can come back to the home page of the Budget management portal.

Located on the footer, the complementary menu area offers information on the Browsing Guide, Technical Guide, Legal Notice, Accessibility and degree of compliance of certain Internet standards. In the header, in the upper contents part of the browsing pages, you can see the channel, subchannel and title of the page in which we are. The Budget Administration's portal has a large part of its contents in a multi-language version.

The menu that enables you to select languages is on the upper right-hand side of the header of the portal's home page and main channels. Print-friendly version. Puede estar intentando tener acceso a este sitio desde un explorador protegido en el servidor. How to browse the Budgetary Administration Internet Portal www. The central body, upper area, is structured into three channels: State Secretariat for Budget and Expenditure General Intervention Board of the State Administration Online Office The central body, lower area, is used for highlighting the new developments that the governing bodies that manage the Budget Administration's portal contents want to make public.

The footer includes a link to this guide and specifies different standards met by this portal. State Secretariat for Budget and Expenditure It is a superior body that, under the authority of the Ministry of the Treasury , is responsible for leading and coordinating: The formulation of criteria and objectives for budgetary policy, multi-year programming of public sector income and expenses programmes and the drawing up of the State Budget, its monitoring and the assessment of its implementation, through the Directorate General of Budgets.

The planning, programming and budgeting of public sector personnel costs and the recognition and payment of pensions of the General System of Passive Classes, all through the General Directorate of Personnel Costs and Public Pensions. The design, planning and management of EU funds and the state implementation of the regional incentives policy, together with the monitoring and management of the Spanish participation in the Community budget of the European Union through the Directorate General of Community Funds.

Organisation and General Aspects. The organisational chart and the functions of the State Secretariat for Budget and Expenditure and its governing bodies are shown in this section: General Directorate of Budgets. Directorate General of Community Funds.

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State Budget This section contains the current year's information related to the State Budget, both what has been approved and their projects. Provides information about: Budgets from previous years European Union Budgets, Autonomous Communities Budgets and Local Organisations Budgets Budget legislation Economic and financial report Budget statistics Other budget-related documentation From this page we can access the following information: Working papers Macroeconomic databases Econometric programmes Other documentation European Union Funds The Directorate General of Community Funds is the Central Government Body responsible for the study, assessment and co-ordination of how the Community Structural Funds, in particular the ERDF, and the Cohesion Fund are applied in Spain, notwithstanding the competences in this matter that other Government bodies may have.

Passive Class Pensions The website of the General Directorate of Personnel and State Pension Costs offers detailed and updated information about the different types of provisions managed: Pensions from the General System of Passive Classes Benefits from the special regulation stemming from the Civil War Advances for Alimony Payment Guarantee Aids to victims of violent offences and offences against sexual freedom From here we can obtain the forms to request these benefits; consult the regulations that govern them, as well as the administrative procedure to follow in order for them to be recognised or to calculate the amount of your future pension, if you are a civil servant close to retirement; or consult the different calls for social benefits from the State, Mutualismo administrativo special scheme for civil servants, the armed forces and court administrative officials and the Autonomous Communities.

Personnel Costs The General Directorate on Personnel and State Pension Costs is responsible for, among other things, exercising the powers legally attributed to the Ministry of the Treasury , with matters pertaining to costs derived from measures regarding active staff remuneration and the allocation of job positions in Administrative bodies.

Online Office of the Directorate General of Personnel Costs and Public Pensions The electronic office of the General Directorate of Personnel and State Pension Costs enables citizens, by themselves or via representatives, to undertake certain procedures related to pensions and provisions of civil service pensions over the Internet.

Consultation of personal and financial information of pensions paid by Pensioners. Obtaining reports: Payroll receipts of current and previous payroll last twelve months , report on the revaluation of the current year. Consultation of the progress status of pensions or benefits paid by Pensioners or proceedings brought in concerning Pensioners Online Office of the Directorate General of Community Funds.