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Urgent measures for growth, competitiveness and efficiency - July 2014 - 07/07/2014 Legal


Analysis of Royal Decree-Law 8/2014, of July 4, of approval of urgent measures for growth, competitiveness and efficiency.

- General rule of not submitting to administrative authorization in the opening of commercial establishments , for which, if not, it can be submitted to a responsible declaration or previous communication.

- Integrated procedure for commercial authorization through the inclusion of all actions in a single procedure that will be the competence of a single authority that will manage the different phases from the same application. The competent authority for the granting of commercial authorizations will be determined by the autonomous communities. The deadline for the resolution of these procedures is reduced to three months.

- It is deepened in the liberalization of schedules . The population threshold of municipalities with more than 200,000 inhabitants and more than 100,000 inhabitants is reduced, and overnight stays of over one million overnight stays in excess of 600,000 overnight stays, in order to increase the number of Spanish cities that are required To declare at least a zone of great tourist influx, being comprised ten new cities. It is established that the autonomous communities where municipalities that meet these requirements are located in 2013 must declare at least one area of ​​large tourist influx in these municipalities within a period of six months from the entry into force of this Regulation. This Royal Decree-Law, and that, in the absence of such a declaration, these municipalities have full freedom of business hours throughout the annual period throughout their scope. Similarly, in relation to the municipalities with respect to which this declaration has still not been adopted in compliance with the eleventh additional provision of Royal Decree-Law 20/2012 of July 13, a period of two months is allowed from the The entry into force of this new norm so that the autonomous communities can adopt the corresponding resolution, so that if it is not resolved within this period, it will also be understood that the affected municipalities will have full freedom of business hours throughout the Annual period in the entire municipal term.

- The registration obligation is abolished in the Administrative Registry of Cinematographic and Audiovisual Companies of the Institute of Cinematography and Audiovisual Arts , or in the equivalent of the autonomous communities, which as an enabling requirement was demanded So far to the producing companies and distributors. In the same way, the registration requirement imposed on the owners of cinemas, is replaced by a communication, necessary to verify compliance with the established procedures for attendance control and declaration of returns , As well as the control of the obligation of quota of screen.

- Application from 09.09.001. Limitation of exchange rates is applicable to transactions carried out with a payment card , with a maximum limit of 0.2% in debit and 0.3% in credit. For payments of less than 20 euros, a maximum threshold of 0.1% is established on debit cards and 0.2% on credit cards. Additionally, for payments with debit cards, the maximum level of the tax will be, in any case, 7 cents of euros, which will therefore apply to all payments of more than 35 euros. It is expressly prohibited that the companies benefiting from the payment transfer any type of expense or additional fees for the use of the debit or credit card.

- Drons. The operating conditions of these aircraft are established for the carrying out of technical or scientific work , specialized operations, as well as for production and maintenance, demonstration, testing and testing for feasibility research programs To carry out certain activity with civil aircraft piloted by remote control, the development of new products or to demonstrate the security of the specific operations of technical or scientific work, allowing, in this way, its immediate application.

- port area. Increase in the term of the port levies, rising to the maximum limit of 50 years, which entails the need to introduce the corresponding transitional right rule that regulates the extension of the initial term of concessions granted before the entry into Vigor of this Royal Decree-Law; The lifting of the prohibition to allocate for use to hotels, shelters or accommodation certain unused port infrastructures, located within the port's public domain and subject to protection to be part of the historical heritage, in order to favor the preservation of this heritage, in The same terms provided for lighthouses

- In the supply of heating, cooling or hot water to a building from an urban heating or a central source that covers several buildings, individual consumption meters will be installed before January 1, 2017. Given that in accordance with the Regulation of Thermal Installations in buildings, approved by Royal Decree 1027/2007 of July 20, the thermal installations of newly built buildings must have a system that allows The distribution of expenses corresponding to each service (heat, cold and sanitary hot water) between the different users, it is necessary to establish the obligation to count these consumptions individually in the existing buildings. Likewise, in view of the risks involved in the execution and management of projects of energy saving and efficiency, particularly in the industrial sector and in the construction sector, it is considered necessary the subscription of a civil liability insurance covering The risks derived from these actions by the energy service providers and other subjects that in the future can operate within the framework of the obligations system.

- The National Juvenile Guarantee System has the main purpose of the group of young people not employed or integrated into education or training systems and who are over 16 years of age and under 25, or under 30 years of age in In the case of people with a degree of disability equal to or greater than 33 percent, they can receive a job offer, continuous education, apprenticeship training or a period of internships after completing formal education or being unemployed. The registration in the File of the National System of Juvenile Guarantee, has been established in a telematic way.

Monthly bonus in the corporate contribution to the Social Security contribution for a sum of 300 euros for a maximum of six months for hiring indefinitely (including discontinuous fixed) of beneficiaries of the National Youth Guarantee System since July 5, 2014 to June 30, 2016 and considering that the new recruitment should increase both the indefinite and total employment level within the company, keeping it at least during the first 6 months of Hiring

Law 11/2013, of July 26, is amended by measures to support the entrepreneur and stimulate growth and job creation, to include this group of young people in certain incentives for recruitment that Foresees this norm. This measure will be compatible with the rest of the incentives provided that the monthly amount to be quoted by the company or the self-employed worker is not negative. In this way, compatibility with the flat rate is allowed, provided that the requirements of both incentives are met. Therefore, depending on the corresponding contribution entered by the worker, there is the possibility that during the first 6 months, the company does not have a cost of contributions, and even if the application of both incentives entails a surplus of In favor of the company or freelance contracted, this surplus may be applied to reduce the price of another worker.

Companies and self-employed workers who hire part-time , at least 50%, to a beneficiary of the National Youth Guarantee System will have a bonus of 225 euros for six months in working days of 75% or more and of 150 euros For six months in days from 50% to 74%.

If unemployed young people under 30 years of age who are beneficiaries of the National Juvenile Guarantee System are hired in formative links , indefinitely or part-time, the contract can be arranged up to 75% of the comparable full day, with the right to a reduction Up to a maximum of 12 months of the business fee to the Social Security for common contingencies of 100% if the company has less than 250 workers and 75% if it has less.

New measures are envisaged for the promotion of the use of the training contracts provided for in article 12 of the Revised Text of the Workers' Statute Law, when they are celebrated with beneficiaries of the National Youth Guarantee System. Thus, with respect to the contract in practice, an additional bonus is established until reaching the 100 percent incentive for the company's contributions to the Social Security for common contingencies, in the case of the contract for training and employment, Learning is expected to increase the maximum amount of bonuses inherent in the training activity through the modification of its regulation.
Given that the contract for training already has a powerful reduction applicable to the contribution of the hired employee, these new incentives for training concepts may be applied to reduce also the contributions of other workers hired by the company.
Regime of the social security contribution bonuses for the external curricular practices of university students and vocational training that are regulated in this norm. They are exclusively for assimilated to workers employed by another person for the purposes of their integration into the General Social Security System and will be entitled to a 100% discount on Social Security contributions from August 1, 2014 .

- ETT . The regulation that regulates the activity of temporary work companies is abolished by any limitation regarding the territorial scope of action or any requirement for extension of authorizations. So, once granted, the authorization remains valid while the company complies with the legal requirements, without the need for extensions or renewals of any kind. The activities that they will be able to develop will be expanded, adding the training activities for the professional qualification and consultancy and human resources advice.

- Placement agencies : the previous administrative authorization is canceled for the exercise of the activity as a placement agency replacing it with a responsible declaration, which will be valid throughout the national territory from the moment of The presentation

- It extends to the working or cooperative members of the cooperatives, as well as to those who join as workers' members of the labor societies , the reductions in business contributions for contingencies common to the Social Security for indefinite hiring provided in the Royal Decree Law 3/2014, of February 28, on urgent measures for the promotion of employment and indefinite hiring.


-With effect from 1 January 2014 and prior years not prescribed declaring exempt the capital gain that could be revealed as a result of the payment in kind or foreclosure proceedings affecting housing Habitual of the taxpayer. It is introduced, with effect from January 1, 2014, as well as for taxable events prior to this date not prescribed, an exemption in the Tax on the Increase in Value of Land of Urban Nature for natural persons that Transmit their usual home by payment date or as a consequence of a foreclosure procedure.

- With effect from 1 January 2014, allows the compensation of negative income of the savings arising from subordinated debt or preferred shares or securities received in exchange for these instruments generated before January 1, 2015, with other positive income included in the savings bank, or in the general base from the transfer of assets.

- Establishing a reduced rate of withholding -the 15-percent in the previous year when the income derived from complete these activities have been obtained by the taxpayer less than 15,000 euros, provided that, in addition, these returns represent more than 75 percent of the sum of your full income from economic activities and work.

- The competence for the management of the Civil Registry is attributed to the registrars who are in charge of the offices of the Mercantile Registry. Particularly important is the definition of the computer system that the Civil Registry must maintain and its level of security. For this purpose, control is established by the State of information systems and applications that serve as a Civil Registry and is entrusted to a medium owned by the Administration, or another administrative unit determined by the Ministry of Justice, the entire referent To the preparation of specifications and technical specifications necessary for the system to meet the security requirements, as well as for the recruitment of the same; For this contracting and for the payment of the system a public law corporation to which the commercial registrars must belong, the tariffs are affected to the coverage of the operating expenses of the offices where the public service is provided, such as It has the third additional provision of the Law 8/1989, of April 13, of Public Taxes and Prices.