ATT ASSESSORS Insurance and services Balaguer Lleida

Helps in the form of a guarantee for the financing of projects of entrepreneurs, self-employed, Micro and SMEs



Through the EMO / 229/2015 ORDER, published in the DOGC of July 27, 2015, are established in the area of ​​Catalonia by 2015 Guarantees in the form of a GUARANTEE for the financing line of projects of entrepreneurs, self-employed, Micro And SMEs

Purpose: To regulate the granting of aid in the form of a guarantee for the financing of projects of entrepreneurs, self-employed, micro, small and medium-sized businesses, to improve the competitiveness of Catalan companies and thus revive the Catalan economy through Emprèn Line 2015.

Deadlines for 2015: from July 28, 2015, and will be open until February 26, 2016 or until the budget for these concepts is exhausted.

Applications must be submitted through the website of the Institut Català de Finances at and through the standard model that is available on the same website.

The application form resulting from the processing must be submitted, in a maximum period of 10 calendar days from the next to the date of its generation, on paper and duly signed, at any branch office of the network, Business Management Offices (OGE) indicated at Canal Empresa (; Or signed electronically through the ICF website (

The application will not be valid and will be canceled electronically if it is not presented within the mentioned term of 10 calendar days.

Once the request has been made, the following documentation must be attached through the ICF website (

A) Document supporting the approval of the financial operation signed by the financial entity with which an agreement has been signed.
B) Standard and explanatory report of the project.
C) In the event that the applicant is an entrepreneurial person, he must provide a business viability report, issued by an advisory body of the Catalunya Emprèn Network, accompanied by the business plan and the registration in the Census of economic activities through the presentation in the Treasury (AEAT) of models 036 or 037, to make investments before starting the activity.

Beneficiaries: Entrepreneurs, freelancers who are registered in the corresponding Social Security or Mutual Societies scheme, micro and small businesses, and in certain activities in the fields of commerce and services, medium-sized companies, all of them With a social headquarters or work center in Catalonia, which are legally constituted, registered in the activity and registered in the corresponding registries.

For the purposes of these rules, natural persons who are not constituted as autonomous workers are considered as entrepreneurs, provided they prove they have registered in the Census of economic activities, through the presentation to the Treasury (in the AEAT) of the 036 or 037 models, to make investments before starting the activity.

Entrepreneurs who request loans for a loan exclusively of circulation may not be beneficiaries.

Nor will the beneficiaries be persons or entities that carry out activities in the following sectors:

× Code 03, Fisheries and aquaculture.
× Code 4941, Freight transport by road, in the case of acquisition of transport elements.

Obligations: among others, the investment must remain in Catalonia for at least the following 5 years (three in the case of SMEs), once all the investment has been completed.

Application Management:

Ø The General Directorate of Commerce, through the Consortium of Commerce, Crafts and Fashion of Catalonia (CCAM), will manage the applications of entrepreneurs, freelancers, and micro, small and medium-sized companies that have the purpose of the activities of Following sectors of CNAE 2009 (RD 475/2007):

From group G, corresponding to Wholesale, retail, repair of motor vehicles and motorcycles, the following codes:
Codes 4511 to 4540, except code 4531.
Codes 4611 to 4619.
Codes 4711 through 4799.
From group I, corresponding to the hotel industry, the following codes: Codes 5610, 5621, 5629 and 5630.
From group S, corresponding to Other services, the following codes: Codes 9511 to 9602.

The General Direction of Social Economy and Cooperatives and Self-Employment (DGESCTA) will manage the applications of entrepreneurs, freelancers, microenterprises and small businesses that are not included in the sectors mentioned in the previous point.

Types of projects:

1. Investment projects. Investment is understood as the acquisition of one or more fixed assets, material or immaterial, of those included in group 2 of the General Accounting Plan, assigned to the same purpose. It is understood as a productive asset that is incorporated into the main activity of the company and, consequently, increase the value of gross fixed assets in its balance sheet.

2. Current projects: Projects related to the day-to-day activity of the company such as treasury needs, stock purchase or customer financing.

Eligible expenses and temporary scope:

- These are eligible expenses associated to investment projects the following:

Research, development, administrative concessions, industrial property, goodwill, transfer rights, computer applications, land and natural assets, constructions, technical facilities, machinery, tools, other facilities, furniture, Information, transport elements to carry out the activity, or other fixed assets linked to the activity of the company.

Expenditures for the acquisition of vehicles for the transport of goods by road to companies that carry out the activity of freight (CNAE4941) are excluded,

- These are eligible expenses associated with current projects:

Market, innovation or other studies, promotion, communication and assistance at fairs, personnel expenses, training expenses, regular financing of circulation (sales, stocks and treasury in general).

The temporary scope of the eligible expenses that according to this Order can be subject to help will be from January 1, 2015 and up to 6 months after the loan is completed. Exceptionally, and only in the case of eligible expenses associated with investment projects, the applicant may request the Department of Enterprise and Employment, by written means, to exceed 6 months after the loan has been formalized.

Help features: The Department of Enterprise and Employment, through the ICF, provides a consistent assistance in the assumption of risk of 70% of the outstanding capital, in the case of default. This aid is complementary to the possible guarantees provided by the beneficiary of the loan, which may be up to 100% of the loan amount.

Prior to the formalization of the loan by the collaborating financial entities, the corresponding general directorate must issue the favorable resolution.

The conditions of the operations (loans or leases) are:

A) Interest rate: the 6-month Euribor, plus a differential of up to 3.95 points.
The values ​​of the reference index of the Euribor to 6 months less than 0 will not be taken into account to calculate the interests and not be deducted from the agreed differential. In these cases, the interest applicable to the operation will coincide with the value of the agreed differential.
B) Amount: It will be at least 10,000.00 euros and a maximum of 100,000.00 euros per beneficiary.
C) Terms: the repayment period of the loan is 5 years.
D) Period of absence: 1 year, included in the term.
E) Disbursement: the loan will be available in full at the time of signature, except in the case of entrepreneurs that will be made prior to the corresponding financial entity, of invoices linked to investments prior to the start- Company In this case, the disbursement of the loan by the bank will be done following the indications of the same aid resolution.
F) Commissions: the entities will not be able to impute any commission to the operations with the final beneficiaries, with the exception of an early repayment commission of up to 1%.
G) Guarantees: those that the collaborating financial entity considers appropriate and sufficient to guarantee the operation, in accordance with its internal risk assessment criteria. The guarantees of the operation will be shared between the financial entity (30%) and the ICF (70%). In addition, of all the operations formalized, the ICF, on behalf of the Department of Enterprise and Employment, will assume 70% of the outstanding capital.
I) Compulsory early repayment: the beneficiary will be required to repay in advance the total or partial amount of the outstanding capital in the following cases:

× In the event of failure to complete, totally or partially, the project financed.
× In the event that it does not comply with each and every one of the conditions required in the contract signed with the financial entity.
× In the event that the final beneficiary had obtained a subsidy granted by official, community, state, autonomous or local agencies aimed at the total or partial amortization of the operation.
× In case of revocation of the subsidy.

Exceptionally, the Department of Business and Employment can provide the same assumption of risk to operations of financial guarantees granted by the ICF to loans already granted by the same financial entities in order to refinance operations of this product. Any proposal in this regard must have the previous approval of the financial institution and the subsequent of the ICF. In any case, the assumption of risk by the Department will not exceed the period of 10 years after the initial financial operation has been formalized.

The guarantee provided with the operations formalized in accordance with this Order will be maintained in any case and circumstance, even in those cases in which the Department formally resolved the revocation of the resolutions favorable to granting the corresponding grants that give rise In the operations formalized, this guarantee will be maintained before the ICF in its own and complete terms until the end of the life of the operations formalized