DECREE 61/2021, OF MAY 14, OF THE CONSELL, OF APPROVAL OF THE REGULATORY BASES FOR THE DIRECT GRANT OF EXTRAORDINARY SUBSIDIES TO SUPPORT BUSINESS SOLVENCY DUE TO COVID-19
Article 1. Purpose of the aid
1. The purpose of this decree is to approve the regulatory bases and the call for direct aid to the self-employed (entrepreneurs and professionals) and companies to support the solvency and reduction of indebtedness of the private sector, in the terms established in Royal Decree Law 5 / 2021, of March 12, in response to the pandemic derived from Covid-19, charged to the budget for fiscal year 2021. These aid have been financed by the Government of Spain.
2. The aids will be final in nature and, therefore, may not be applied to a purpose other than the eligible expenses determined in this decree.
Article 4. Beneficiaries
The businessmen, professionals and non-financial entities most affected by the pandemic will be considered beneficiaries of this aid, as long as:
a) Have their tax domicile in the territory of the Valencian Community. For these purposes, the following exceptions will be considered:
1º Entrepreneurs, professionals or entities whose volume of operations in 2020 has been greater than 10 million euros who carry out their economic activity in more than one autonomous region or in more than one autonomous city, may participate in this call if they operate in the Valencian Community.
Article 5. Eligibility requirements
1. Entrepreneurs and professionals who apply the objective estimation regime In the Personal Income Tax, companies that have made a structural modification of the company between January 1, 2019 and December 31, 2020, and professionals or companies that have registered or created between January 1, 2019 and December 31, 2019, it will not be necessary for them to meet the eligibility requirement for a drop in business volume that is set out in the following sections.
2. Entrepreneurs, professionals and entities that do not apply the objective estimation regime in the Personal Income Tax are eligible, provided that the annual volume of operations declared or verified by the Administration, in the Value Added Tax or indirect tax equivalent in 2020 has fallen more than 30% compared to 2019 and have a volume of eligible outstanding debts of at least 4,000.00 euros, taking into account the following particularities:
b) Entities under the regime of attribution of income in the Personal Income Tax may request the aid when they meet the conditions for it. The direct beneficiary of the aid will be the applicant entity and not its partners, community members, heirs or participants. The magnitudes to be considered in determining the aid will be calculated at the entity's headquarters.
3. Those businessmen or professionals, entities and consolidated groups that meet the requirements established in the two previous sections of this article and that in the declaration of Personal Income Tax corresponding to 2019 have declared a net result will not be considered recipients. negative for the economic activities in which they had applied the direct estimation method for their determination or, where appropriate, the taxable base of the Corporation Tax or the Non-Resident Income Tax has been negative in said year, before the application of the capitalization reserve and compensation of negative tax bases.
4. When the aid applicant exclusively carries out non-subject or exempt operations that do not require the submission of periodic VAT self-assessment (Art. 20 and 26 of Law 31/1992, of December 28, on Value Added Tax) and do not apply the objective estimation regime in the Personal Income Tax in 2019 and 2020, in order to determine compliance with the requirement of a 30% drop in business volume in 2020 compared to 2019, it will be understood that the volume of operations in 2019 and 2020 constitutes it:
1º For taxpayers of the Personal Income Tax, the information on all the total taxable income from their economic activity included in their self-assessments of installment payments corresponding to 2020.
2º For taxpayers of Corporation Tax or Non-Resident Income Tax with permanent establishment, the information on the previous tax base declared in the last installment payment of the years 2019 and 2020 respectively in the event that said installment payments are calculated according to the provisions of article 40.3 of Law 27/2014, of November 27, on Corporation Tax.
5. When the entrepreneur or professional requesting the aid carries out a retail trade activity whose performance of economic activities is determined through the direct estimation regime in the Personal Income Tax, applying for said activity the special regime of the equivalence surcharge in the Value Added Tax or equivalent tax, it will be understood that its volume of operations in 2019 is made up of the total taxable income from its retail economic activity included in its declaration of Personal Income Tax corresponding to 2019, while its volume of operations in fiscal year 2020 will be the sum of the total taxable income included in your self-assessments of installment payments for fiscal year 2020.
7. Compliance with the above requirements will be verified with the information provided by the State Tax Administration Agency to the Generalitat based on the obligations to supply information contained in the agreement signed between them in application of the provisions of article 4.4 of the Real Decree Law 5/2021.
8. The recipients of the aid provided for in this decree must meet, at the time of submission of the application, the following requirements:
a) Not having been condemned by a final sentence to the penalty of losing the possibility of obtaining subsidies or public aid or for crimes of prevarication, bribery, embezzlement of public funds, influence peddling, fraud and illegal exactions or urban crimes.
b) Not having given rise, for the reason for which she was found guilty, to the firm resolution of any contract entered into with the Administration.
c) Being up to date with the payment of obligations for the reimbursement of subsidies or public aid.
d) Be up to date in compliance with tax obligations and against Social Security.
e) Not having requested the declaration of voluntary tender, not having been declared insolvent in any procedure, not being declared insolvent, unless an agreement has become effective in this, not being subject to judicial intervention or having been disqualified in accordance with Law 22/2003, of July 9, Insolvency , without the disqualification period set in the qualification sentence of the contest having concluded.
f) Not having tax residence in a country or territory classified by regulation as a tax haven.
Article 6. Eligible expenses
1. The amounts that are intended to satisfy the debt with suppliers, financial and non-financial creditors, including the pending payments derived from the fixed costs incurred as long as these have accrued between March 1, 2020 and May 31, 2021 and come from contracts prior to March 13, 2021.
2. In the first place, payments to suppliers and non-financial creditors will be satisfied, in order of seniority and, if applicable, the nominal amount of the bank debt will be reduced, prioritizing the reduction in the nominal amount of the debt with public guarantee.
3. The order of seniority will be determined by the date of issuance of the invoices.
4. In the case of invoices, Aid will only be awarded for the amount of the taxable base of the eligible expenses, excluding VAT or equivalent indirect tax.
Article 7. Amount of aid and financing
1. The amount of aid for beneficiary companies, professionals or entities will be determined in two phases, according to the following parameters:
a) In a first phase, the requests of those businessmen or professionals who apply the objective estimation regime in the Personal Income Tax will be resolved. In this case, a fixed amount equivalent to the volume of outstanding debts declared by the applicant will be granted. This amount will have a maximum of 3,000.00 euros per applicant.
Likewise, for the purposes of amounts, resolution criteria and application submission deadlines, those companies that have made a structural modification of the commercial company between January 1, 2019 and December 31, 2020, and professionals or companies that have been registered or created between January 1, 2019 and December 31, 2019, the provisions of this section will be applied to them, in such a way that they may receive up to a maximum of 3,000.00 euros.
In the event that there is not enough credit to meet all the applications submitted that meet the requirements a proportional distribution will be made, taking into account the volume of debt declared by the applicants.
b) In a second phase, applications will be resolved for those entrepreneurs and professionals who apply the direct estimation regime in the Personal Income Tax, as well as entities and permanent establishments whose annual volume of operations declared or verified by the Administration, in the Value Added Tax or equivalent indirect tax, has fallen more than 30% in 2020 compared to 2019, as described in article 5.
This aid may never be less than 4,000.00 euros or greater than the volume of outstanding debts declared by the applicant with a maximum of 200,000.00 euros. In the case of the groups referred to in article 4.a.2, the above limits will apply to the group as a whole.
The concession process for this type of application will be carried out in stages.
Initially, a guaranteed minimum amount of 4,000.00 euros will be assigned. If there is not enough credit to meet all the applications, priority will be given to those applicants who, meeting all the requirements, prove a greater drop in business volume in percentage terms. If the tie persists, those applicants with a greater amount of business decline in absolute terms will have priority.
Once this minimum amount is guaranteed, a second allocation will be made with the remaining credit for those who have not yet covered all their reported outstanding debts with the minimum amount. The distribution procedure will be as follows:
1º For each of these applicants, the absolute volume of drop in operations between 2020 and 2019 will be calculated, as indicated in article 5, which exceeds 30%
2º Two groups of applicants will be established: those with up to 10 workers and those with more in 2020, calculated taking into account the average number in 2020 of recipients of money income from work consigned in the monthly or quarterly declarations, of
retenciones e ingresos a cuenta (modelo 111).
iii. For applicants with up to 10 workers, the aid that would cover 2% of that excess drop of more than 30% is calculated, and for applicants with more than 10 workers what would cover 1%. If the sum total of these amounts of the set of applications does not exceed the remaining resources, the calculated amount is assigned directly to each applicant. Otherwise, it is distributed proportionally to the weight that each applicant has in said total sum.
4º If after this stage there is still an excess amount, this process will be carried out again under the same terms, but only for those applicants who have been assigned an amount lower than the outstanding debts that they have communicated.
2. The maximum aid that will be granted for applicants in section b above may not exceed 40% of their annual fall in operations that exceeds 30% calculated as indicated in article 5 for applicants with up to 10 workers, and at 20% for applicants with more than 10 workers, with a minimum amount of 4,000.00 euros and a maximum of 200,000.00 euros, in both cases.
3. The maximum global amount of aid to be granted is 647.081.980,00 euros in accordance with the provisions of Order HAC / 283/2021, of March 25.
a) For the beneficiaries who are governed by what is described in section 1 of this article, that is to say that they apply the objective estimation regime in the Personal Income Tax, those companies that have made a structural modification of the company mercantile between January 1, 2019 and December 31, 2020, and professionals or companies that have registered or created between January 1, 2019 and December 31, 2019 A maximum amount of 200,000,000.00 euros will be allocated.
b) For the beneficiaries who are governed by what is described in section 1.b of this article, that is, those entrepreneurs or professionals and entities that do not apply the objective estimation regime in the Personal Income Tax, an amount will be allocated from 447,081,980.00 euros, without prejudice to its increase in the terms indicated in the previous section.
Article 8. Form and deadline for submitting applications
1. The deadline for submitting applications made by applicants applying the objective estimation regime, companies that have made structural modifications to the commercial company between January 1, 2019 and December 31, 2020, and professionals
o empresas que se hayan dado de alta o creado entre el 1 de enero de 2019 y el 31 de diciembre de 2019 en los términos indicados en el artículo 5.1.a, se iniciará a las 09.00 horas del día may 31 de 2021 and will end at 11:59 p.m. on June 4, 2021.
2. For the rest of the beneficiaries not contemplated in the previous section, The deadline for submitting applications will begin at 09:00 on June 7, 2021 and will end at 11:59 p.m. on June 11, 2021.
3. Applications will be submitted electronically at the electronic headquarters of the Generalitat through the procedure "Request for extraordinary subsidies to support business solvency, in the Valencian Community, in response to the Covid-19 pandemic. Plan resist plus ». An access to the electronic office will be enabled to formulate the request.
4. The presentation of the applications will be made by two formalities:
a) Procedure one: request for the date and time slot to submit the application (no electronic signature required). To request the allocation of the date and time slot to submit the application, access the procedure "Prior appointment for the presentation of aid application for the Plan Resistir Plus program". In this process, you only have to enter the identification of the beneficiary who is going to request the aid (not his representative), an email and a contact telephone number. The system will inform of the time slot and day assigned to submit the request.
b) Procedure two: presentation of the application (requires electronic signature). Within the allotted time frame, the procedure "Submission of applications for the Plan Resistir Plus program" will be accessed, through which the application and other required documentation will be submitted.
5. If procedure two is carried out in the assigned time frame, the system will roll back the date of submission of the application to the moment when procedure one was completed. If the application is not submitted within the period assigned for procedure two, the application will be deemed not submitted.
6. To carry out procedure two, you must have an advanced electronic signature, with the certificate admitted by the electronic headquarters of the Generalitat (https://sede.gva.es).
9. Only one application may be submitted for each applicant beneficiary. All those that are duplicated will be considered as not submitted and, in this case, only the last request submitted electronically will be taken into account.
10. Electronic processing incidents related to technical-computer issues will be attended by mail: firstname.lastname@example.org
11. The managing body of the aid will collect from the AEAT and from any other administration or public entity, the information strictly necessary for the granting of the aid.
13. The presentation of the application implies knowledge and acceptance of the regulatory bases, and will entail the express authorization of the competent Ministry, so that it can verify with the AEAT the necessary requirements to be able to access the aid.
Likewise, it will entail authorization for the aforementioned Ministry to verify that the applicant is up to date with the fulfillment of their tax obligations and with Social Security in the terms established in article 13 of the LGS, and can collect:
a) From the State Tax Administration Agency (AEAT), the accreditation that the applicant is up to date with their tax obligations.
b) From the General Treasury of Social Security, the accreditation that the applicant is up to date in complying with their obligations with Social Security.
c) From the Valencian Tax Agency, the accreditation that the applicant does not have debts of a tax nature with the Generalitat.
In the event of the material impossibility of obtaining any of the documents necessary for the granting or control of the aid, the competent body may require the applicant to submit, or, failing that, the accreditation by other means of the requirements to which it refers The document.
Article 9. Documentation that must accompany the application
2. In the application form, duly completed and signed, the following points shall be stated:
a) NIF of the aid applicant.
b) Tax address of the company or self-employed professional.
c) If the professional or entrepreneur has applied in 2019 or 2020 the objective estimation regime of the Personal Income Tax.
d) If it is a consolidated group that is taxed in Corporation Tax.
e) If in the years 2019 or 2020 or in any of them it has been part of a group that applies a tax consolidation regime of the provincial territory, the composition of said group in 2020 and if any entity of the same is exclusively taxed before a Provincial Treasury for VAT purposes in those years.
f) If in the years 2019 and 2020 or in any of them you have been part of a group that applies under the tax consolidation regime of common territory, if any entity of the same is exclusively taxed before a Regional Treasury for VAT purposes in those years.
g) Indication of whether aid will be requested in territories other than the tax domicile.
i) Set of public aid received during the period of validity of the Temporary National Framework regarding aid measures for companies and the self-employed, approved by the European Commission in its Decision SA.56851 (2020 / N), of April 2. Likewise, the aid received will be indicated for the same eligible expenses that are going to be attributed to this aid, if applicable.
j) Amounts of outstanding debts, broken down into that corresponding to suppliers and creditors and that corresponding to the nominal amount of the bank debt, indicating whether or not they have a public guarantee.
k) Responsible declaration of compliance with the requirements established in article 13 of the General Subsidies Law.
l) Declaration responsible for compliance with the obligations established in the fourth additional provision of Royal Decree Law 5/2021, of March 12, relating to maintaining the activity until June 30, 2022, not distributing dividends during 2021 and 2022 and not approving salary increases for senior management for a period of two years from the granting of the aid.
m) Express authorization for the AEAT to provide the information necessary to verify compliance with the aid requirements and the obligations derived from it.
n) The application form will include the direct debit information in which the grant payment will be received.
3. The use of the electronic certificate for the processing of the application exempts from the obligation to present the documentation related to the representation with which it acts in the application phase.
4. When the application does not meet the requirements of Law 39/2015, of October 1, of the common administrative procedure of public administrations, or is not accompanied by the documentation that according to this call is required, the company will be required applicant for what -within 10 business days From the day following the receipt of the request - correct the lack or submit the mandatory documents, with a warning that if you do not do so, your request will be deemed to have been withdrawn, after a resolution issued under the terms provided for in administrative legislation.
Article 11. Resolution and resources
2. The concession resolution will determine the amount granted and will incorporate, where appropriate, the conditions, obligations and accessory determinations to which the beneficiary company must abide.
3. The term to resolve and notify the appropriate resolution will be six months from the entry of the application in the electronic headquarters of the Generalitat. Once this period has elapsed without an express resolution having been issued and notified, administrative silence will occur and the request will be understood to be rejected.
Article 12. Means of notification
1. The notification of the resolutions and procedural acts will be practiced through the electronic headquarters of the Generalitat (https://sede.gva.es), for which you must have an advanced electronic signature, either with the recognized entity certificate (legal persons) or with the recognized certificate for citizens (natural persons). To this end, a notice will be sent to the email address that appears in the file, where it will be reported that a notification has been made available at the aforementioned electronic office.
Article 13. General obligations of the beneficiaries
a) Maintain the activity corresponding to the aid until June 30, 2022.
b) Do not distribute dividends during 2021 and 2022.
c) Not approving increases in the remuneration of senior management during a period of two years from the granting of these grants.
2. The beneficiaries of these grants must justify, within three months from the time the grants were paid, that they have been used to fulfill the purpose referred to in article 1 of this decree, in the terms established in article 14 These grants will be final in nature and must be applied to the satisfaction of the eligible expenses described in article 6 of this decree.
3. The beneficiary companies will be obliged to submit to the regulations on supervision, monitoring and control of subsidies, as well as to provide all the information required by the managing body of the subsidy.
d) The beneficiaries of the aid will have the obligation to keep all the documentation required to justify the aid, within 10 years from the justification of the aid.
Article 14. Payment method
1. The payment of the aid will be made by transfer to the bank account indicated by the beneficiaries. The amount of the aid will be released in one go, after justifying compliance with the requirements established in article 4 of this decree.
2. The payment of the subsidy will be made in a single payment, in advance, exonerating the beneficiary from the obligation to provide an endorsement or guarantee, in accordance with the provisions of Decree Law 7/2021, of May 7.
Article 15. Justification
1. The justification of the aid will necessarily be made in electronic format through the electronic headquarters of the Generalitat.
2. The presentation of the justification will be made in the A maximum period of three months from when the aid was paid, in the terms indicated in this article.
3. The justification will be made, for those grants granted for an amount equal to or greater than 60,000.00 euros, by presenting the supporting account with the provision of a report from the account auditor registered as a practitioner in the Official Register of Account Auditors dependent on the Institute of Accounting and Auditing of Accounts.
4. For grants awarded for an amount less than 60,000 euros, the beneficiaries will justify the grant by providing a simplified supporting account, in accordance with the provisions of article 75 of the Regulation of Law 38/2003, of November 17, provided that it contains:
a) A memorandum of action justifying compliance with the conditions imposed in the resolution granting the subsidy.
b) A classified list of the expenses incurred, with identification of the creditor person or entity and the document, its amount, date of issue and date of payment. In addition, The date of the contract for which the cause is due will be indicated.
c) Detail of other income or subsidies that have financed the eligible expenses, indicating the amount and its origin.
6. Once the established period of justification has elapsed without having presented it to the head of the examining body, the latter will require the beneficiary so that within the non-extendable period of fifteen days be presented. Failure to submit the justification within the period established in this section will entail the requirement of reimbursement of the aid granted.
Article 16. Cancellation and refund
1. Failure to comply with the requirements, or the obligations, established in this decree will give rise, after the appropriate procedure, to the obligation to reimburse, totally or partially, the subsidies and the corresponding default interest, in accordance with the provisions of article 172 of Law 1/2015.
Article 17. Concurrency and compatibility of aid
1. The aid is compatible with any other aid that the employer, professional or entity perceives or may receive, as long as the total aid does not exceed 100% of the eligible expenses for the same period, in accordance with the provisions of article 19.3 of the general law on subsidies, of November 17.
Article 23. Effects
This decree will take effect from the day following its publication in the Official Gazette of the Generalitat Valenciana.